The Product
- Soft, flat, padded textile shapes with a crinkle plastic interior that fold in half or into quarters.
- Designed to engage infants and toddlers through touch, sound and sight, and principally for the amusement of children under 3.
- Each has detachable textile toys, such as stuffed characters or finger puppets, and Velcro tabs to attach the toys to stroller handles or similar items.
- Some add teething rings or tabs, built-in pockets for the toys, or a shatter-resistant mirror.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Four sensory activity soft toys: Herbology, Hogwarts Letter, Hogwarts Express, Mandrake | HTS 9503.00.0071 | 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: Under 3 years of age |
Explanation
CBP placed the items in heading 9503, which covers dolls and other toys. Despite the name, the letter finds they don't have the multiple pages bound to a single spine that a traditional book has. It describes them as soft, flat, padded textile shapes that fold into themselves, citing HQ 089135.
CBP found all four principally designed for the amusement of children under 3. That finding puts them on the line for children's products labeled or determined by the importer as intended for use by persons under 3 years of age.
The letter also notes. The letter notes these toys 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, padded textile toy that folds up, without pages bound to a spine?
- Is it designed mainly for the amusement of children under 3?
- Does it engage babies and toddlers through touch, sound or sight?
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 |
|---|---|---|---|
| 9503.00.0071 | ✓ Still in the schedule | Heading 9503 › Under 3 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
N340790 (books and plush toys) and N347592 (a child's backpack and toys) also used 9503.00.0071 for toys. N348789 and N311418 are other CBP rulings on children's toys in heading 9503.
- N311418May 19, 2020Three children’s toys from China9503.00.0073
- N314504September 30, 2020Children’s workbooks and toys from China4903.00.0000, 9503.00.0073
- N344580December 20, 2024Children’s costume from China6106.20.2010, 6211.43.1092, 7117.90.7500, 9503.00.0073, 9615.11.4000
- N348789May 21, 20253-dimensional plush toys from China9503.00.0073
- N357623February 3, 2026Various children’s puzzle books from China9503.00.0073
- N340790June 21, 2024Books and plush toys from China4901.99.0070, 9503.00.0071
- N347592April 17, 2025Child’s backpack and toys from China4202.92.3120, 9503.00.0071
- N325221April 28, 2022“Vintage Toys” pinball plaything from China9503.00.0073
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N361150 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