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Updated September 17, 2026

What is the HTS code for a children's toy gardening set?

HTS code

9503.00.0073

CBP classified the Bluey Gardening Set, a children's toy gardening set, under HTS 9503.00.0073 in ruling N356185. 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 N356185
  • December 3, 2025
  • Current
Today's duty from China

The Product

  • A children's gardening set made up of a bag, a plastic watering can, a pair of children's gardening gloves and three gardening tools.
  • The gardening bag is 10 inches wide by 7 inches high; the watering can is 4.75 inches high.
  • The spade (8.5 inches), shovel (8 inches) and garden fork (8 inches) are base metal with wooden handles.
  • Principally designed for the amusement of children 3 years of age and older.

CBP's Ruling

ItemHTS codeCBP's description of the line
Bluey Gardening SetHTS 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 dolls, other toys and puzzles of all kinds. CBP placed the set on the line for other toys that are children's products for ages 3 to 12. The set is principally designed for the amusement of children 3 years of age and older.

The letter also notes. CBP 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 children's gardening set with a bag, a watering can, gloves and gardening tools?
  • Is it principally designed for the amusement of children?
  • Is it labeled or intended for children ages 3 to 12?

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

N343184 (a children's toy gardening set), N337765 (the Bluey Beach Bucket Set), N340079 (a styling set for a doll), N340080 (the Elf on the Shelf set), N340560 (the Go Glam Nail set) and N324535 (the Pocket Travel Fishing Set) are on the same line. N350583 covers a foam block set and N361341 a Disney Princess set.

  • N343184October 29, 2024Children’s toy gardening set from China9503.00.0073
  • N337765February 1, 2024“Bluey Beach Bucket Set” from China9503.00.0073
  • 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
  • N350583July 7, 2025Foam block 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
Read CBP's full ruling N356185 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N356185 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