The Product
- A soft plush ball with the classic black and white soccer pattern, about 35 inches in circumference.
- Outer shell of boucle fabric and stuffing, both polyester.
- An embroidered M on one side and a pink number 10 applique sewn on the other.
- 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 |
|---|---|---|
| Plush soccer ball | 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 plush soccer ball 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 ball is 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 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 soft stuffed plush toy shaped like a soccer ball?
- Is it designed for the amusement of children?
- 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 China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N259551 puts a plush soccer ball pillow on the same line, as do N339134, N327939, N302732, N335331 and N347170 for other plush toys and N338416 for a toy pickle ball set. N346790 covers a 3-dimensional plush toy.
- N346790March 25, 20253-dimensional plush toy from China9503.00.0073
- N339134April 4, 2024“Snoopy” plush toy from China9503.00.0073
- N259551December 9, 2014“Plush Soccer Ball Pillow” from China9503.00.0073
- N327939September 7, 2022Plush stuffed mermaid toy from China9503.00.0073
- N338416March 15, 2024Toy pickle ball set from China9503.00.0073
- N335331September 22, 2023“Rainbocorns” plush toy sets from China9503.00.0073
- N302732March 5, 2019Plush toy piñata from China9503.00.0073
- N347170April 9, 2025The classification and country of origin of a plush toy9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N353849 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