The Product
- Two 3-dimensional plush toys made of 100% polyester knit fabric and stuffed with polyester fiber fill.
- The cheeseburger toy measures 16 by 10 by 16 inches, with felt sunglasses, a smile and a felt wrapper.
- The shrimp sushi roll toy measures 19 by 7 by 10 inches: a shrimp on a smiling rice character, wrapped in printed fabric seaweed.
- Each toy comes as 3 pieces that Velcro together to form the complete character.
- Both are designed mainly to amuse children 3 years of age and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| MINIVERSE Cheeseburger and MINIVERSE Happy Shrimp plush toys | HTS 9503.00.0073 | Tricycles, scooters, pedal cars, and similar wheeled toys... dolls, other toys... puzzles of all kinds; parts and accessories thereof... Children's products as defined in 15 U.S.C. 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age |
Explanation
Heading 9503 names dolls, other toys and puzzles. CBP placed both plush toys on the line for other toys that are children's products labeled or determined by the importer as intended for ages 3 to 12. Both toys are principally designed for the amusement of children 3 years of age and older. The importer suggested that line in its request, and CBP agreed.
The letter also notes. The letter notes the toys may be subject to Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with CBP.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a 3-dimensional plush toy made of polyester knit fabric with fiber fill?
- Is it designed mainly for the amusement of children?
- Is it labeled or determined by the importer as intended for ages 3 to 12?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9503.00.0073 | ✓ Still in the schedule | Heading 9503 › 3 to 12 years of age | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N337563, N345269 and N339134 place 3-dimensional plush toys (a Patrick Starfish, a Gary the Snail and a Snoopy) on the same line. N346790 and N352684 also cover 3-dimensional plush toys, and N340790, N353570 and N353280 cover plush toys classified alongside books, with a wall hanging in N353280.
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N340790June 21, 2024Books and plush toys from China4901.99.0070, 9503.00.0071
- N353570October 3, 2025Book and plush toys from China and Vietnam4901.99.0070, 9503.00.0073
- N337563January 26, 20243-dimensional Patrick Starfish plush toy from China9503.00.0073
- N345269January 29, 20253-dimensional Gary the Snail plush toy from China9503.00.0073
- N353280October 1, 2025Book, a wall hanging, and plush toys from China and Vietnam4901.99.0070, 6307.90.9891, 9503.00.0073
- N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
- N352684September 5, 20253-dimensional plush toy from Vietnam9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N348789 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms