The Product
- A full-bodied plush toy made of 100% polyester, with a flower-shaped head, embroidered facial features, arms and legs.
- Two styles: a daisy 7.5 inches tall and a rose 6.5 inches tall.
- Principally designed for the amusement of children 3 years of age and older.
- Sold at retail sitting in a coarse-grained earthenware ceramic planter, 3.75 inches tall and 3.5 inches across, with a drainage hole, to look like a potted flower.
- After purchase the toy and the planter can be separated and used on their own, for play and for gardening.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plush toy | 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
The importer asked CBP to classify the plush toy and the ceramic planter together as a toy under chapter 95 note 4. That note lets heading 9503 cover a toy put up for retail sale with other items only when the combination has the essential character of toys. CBP found that neither the plush toy nor the ceramic planter gives the item its essential character, so it did not classify the two as one toy.
CBP classified the plush toy on its own under heading 9503, which names dolls and other toys, on the line for children's products labeled or determined by the importer for ages 3 to 12; the toy is principally designed for the amusement of children 3 years of age and older.
Headings CBP ruled out
- heading 9503 for the toy and planter together, under chapter 95 note 4: Note 4 requires the combined goods to have the essential character of toys, and CBP found that neither the plush toy nor the ceramic planter gives the item that character.
The letter also notes. CBP did not rule on the ceramic planter, because similar merchandise was under review at CBP Headquarters, and it closed the file on the planter; the importer may resubmit once a final ruling on that review is published.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a stuffed plush toy made of polyester, with a full body, arms and legs?
- Is it principally designed for the amusement of children 3 years of age and older?
- Is it labeled or intended for children 3 to 12 years of age?
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
N339134, N327939, N335331, N336393, N337563 and N345269 placed other plush toys on the same line: a Snoopy plush toy, a plush stuffed mermaid toy, the Rainbocorns plush toy sets, a plush toy stuffed with a throw blanket, a 3-dimensional Patrick Starfish plush toy and a 3-dimensional Gary the Snail plush toy. N346790 covers a 3-dimensional plush toy and N353849 a plush soccer ball toy.
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
- N327939September 7, 2022Plush stuffed mermaid toy from China9503.00.0073
- N353849October 9, 2025Plush soccer ball toy from China9503.00.0073
- N335331September 22, 2023“Rainbocorns” plush toy sets from China9503.00.0073
- N336393November 21, 2023Plush toy stuffed with a throw blanket from China9503.00.0073
- 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
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N351659 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