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Updated September 19, 2026

What is the HTS code for a foam building block set?

HTS code

9503.00.0073

CBP classified a children's foam block set under HTS 9503.00.0073 in ruling N350583. That line covers other toys that are children's products labeled or determined by the importer as intended for ages 3 to 12.

  • Made in China
  • CBP ruling N350583
  • July 7, 2025
  • Current
Today's duty from China

The Product

  • A set of 50 foam blocks in various shapes, sizes and colors, packed together in a plastic case.
  • Children use the blocks to build, which the letter describes as imaginative play.
  • Recommended for children ages 3 and older.

CBP's Ruling

ItemHTS codeCBP's description of the line
Foam block set, item 673493HTS 9503.00.0073Tricycles, 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 other toys, and CBP placed the foam block set on the line for children's products, as defined in 15 U.S.C. § 2052, that the importer labels or determines as intended for ages 3 to 12. The set is recommended for children ages 3 and older.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it a set of foam blocks for children?
  • Do children use the blocks to build?
  • Is it labeled or intended for children ages 3 and older?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
9503.00.0073✓ Still in the scheduleHeading 9503 › 3 to 12 years of ageToday's duty from China 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

N340079, N340080, N340560, N324535, N338416 and N343184 place other sets on the same line: a styling set for a doll, an Elf on the Shelf set, a Go Glam nail set, a pocket travel fishing set, a toy pickle ball set and a children's toy gardening set. N356185 covers a Bluey gardening set and N361341 a Disney Princess set.

  • N340079May 17, 2024“Styling Set for Doll” from China9503.00.0073
  • N340080May 17, 2024“The Elf on the Shelf Set” from China9503.00.0073
  • N340560June 20, 2024“Go Glam Nail set” from China9503.00.0073
  • N356185December 3, 2025“Bluey Gardening Set” from China9503.00.0073
  • N361341June 1, 2026“Disney Princess Set” from China9503.00.0073, 9505.90.6000, 9615.11.5000
  • N324535March 22, 2022“Pocket Travel Fishing Set” from China9503.00.0073
  • N338416March 15, 2024Toy pickle ball set from China9503.00.0073
  • N343184October 29, 2024Children’s toy gardening set from China9503.00.0073
Read CBP's full ruling N350583 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N350583 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