The Product
- A polyester plush toy shaped as the cartoon cat from the video game Minecraft, with a cartoon shaped head, knobby ears, 4 legs and a tail.
- Measures 13.8 by 5.5 by 11.8 inches. The eyes and nose are an embroidered design sewn on the body.
- Its curved shape hugs a child's body and stays in place while the child moves, or it can sit around the child's neck for comfort.
- One paw holds a sound module that purrs when pressed. It takes 3 button cell batteries, which are not included.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plush Minecraft cat, item # JGR36 | 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 and other toys. CBP placed the plush cat on 9503.00.0073, the line for other toys that are children's products, labeled or determined by the importer as intended for people 3 to 12 years of age.
The letter notes that the item is also described as a pillow, but finds it principally designed for the amusement of children 3 years of age and older.
The letter also notes. The letter notes that imports of this product may fall under 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 stuffed plush toy shaped as a character or animal?
- Is it principally designed to amuse children, even if it also serves as a pillow?
- Is it labeled or determined by the importer as 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 Vietnam |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N337563 (a Patrick Starfish plush toy), N345269 (a Gary the Snail plush toy), N339134 (a Snoopy plush toy), N327939 (a plush stuffed mermaid toy) and N347170 (a plush toy, with its country of origin) put plush toys on the same line. N346790 and N348789 cover 3-dimensional plush toys, and N353569 covers board books and a plush toy.
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N347170April 9, 2025The classification and country of origin of a plush toy9503.00.0073
- 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
- N353569October 1, 2025Board books and a plush toy from China and Vietnam4901.99.0092, 9503.00.0073
- N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
- N348789May 21, 20253-dimensional plush toys from China9503.00.0073
- N327939September 7, 2022Plush stuffed mermaid toy from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N352684 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