The Product
- A toy lunch box set: a flimsy felt bag filled with toy food items.
- Wooden pieces: orange slices, cookies, a juice box, a banana and bread slices.
- Felt pieces: ham and cheese slices, plus a plastic chips bag holding felt potato chips.
- Principally designed for the amusement of children 3 years of age and older.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Wooden Lunch Box Set, item JKH03 | 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 of all kinds. CBP placed the set on the line for other toys that are children's products labeled or determined by the importer as intended for persons 3 to 12 years of age; the set is principally designed for the amusement of children 3 years of age and older.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a toy set of play food items in a bag, made for children to play with?
- Are the food pieces made of wood and felt?
- Is it designed for the amusement of children 3 years of age and older?
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
CBP put other toy sets on the same line: a toy pickle ball set in N338416, a children's toy gardening set in N343184 and a toy microscope set in N298544. A toy jewelry box (N264689), a toy bubble machine (N338289) and a pet carrier toy (N335354) are also on this line.
- N338416March 15, 2024Toy pickle ball set from China9503.00.0073
- N343184October 29, 2024Children’s toy gardening set from China9503.00.0073
- N298544July 27, 2018Toy microscope set from China9503.00.0073
- N264689May 29, 2015Toy jewelry box from China9503.00.0073
- N338289February 28, 2024Toy bubble machine from China9503.00.0073
- N325494April 28, 2022“Vintage Jack in the Box” from China9503.00.0090
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N335354September 28, 2023Pet carrier toy from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N349023 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