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Classification guide · HTS 9503

How does CBP classify toys?

CBP classified the toys in these rulings under heading 9503, which covers dolls, other toys and puzzles of all kinds. In 70 rulings, CBP used 9503.00.0073, the line for children's products meant for ages 3 to 12, as with the plush ladybug in N361456. Toys for children under 3, like the soft baby books in N361150, went to 9503.00.0071.

The codes CBP used

  • 9503.00.0073Other toys made for children 3 to 12 years old.

    The letters find the goods designed mainly to amuse children, with a stated starting age. In N334078, CBP said the age designation of 3 and up put the sprinklers on this line.

    Rulings: N334078, N347572, N338933, N343184

  • 9503.00.0090Goods of heading 9503 on its line marked Other, such as the puzzle books and decorative figures in these rulings.

    Heading 9503 names puzzles of all kinds, and CBP put paperback puzzle books on its Other line. Decorative fabric figures with no stated age range went there too.

    Rulings: N357620, N348931, N350415, N350566

  • 9503.00.0071Other toys made for children under 3.

    In N361150, CBP found the soft books designed mainly to amuse children under 3, and that finding put them on this line. The other letters give starting ages from 5 months to 2 years.

    Rulings: N361150, N351202, N332936, N345022

  • 9503.00.0013Inflatable toy balls and balloons made for children 3 to 12.

    The latex balloons in N339261 are meant to amuse children 8 and older. The water balloons in N337487 are designed for young children aged 3 and older.

    Rulings: N339261, N337487

  • 9503.00.00Wheeled toys, dolls' carriages, dolls, other toys, scale models and puzzles of all kinds, with their parts and accessories.

    CBP found the Squishmallows are toys because their main use is amusement. It weighed their shape, their sale in toy aisles and what buyers expect.

    Rulings: H337896, H325768

What separates them

  • 9503.00.0071 or 9503.00.0073

    The age the goods are made for divides these two lines. CBP found the soft books in N361150 designed mainly to amuse children under 3, which put them on 9503.00.0071. In N334078, the age designation of 3 and up put the sprinklers on 9503.00.0073.

    Rulings: N361150, N334078

  • 9503.00.00 or 9404 or 6307

    CBP rejected heading 9404, pillows and cushions, for Squishmallows. The figures lack the size and flatness of a pillow that supports the head, and they're made to amuse. H337896 also rejected heading 6307, since Section XI note 1(t) excludes chapter 95 articles from it.

    Rulings: H337896, H325768

  • 9503.00.0073 or 9504 or 9506

    CBP placed the Seashell Dive Game in heading 9503 rather than 9504 or 9506. The letter finds its size, construction and limited skill demands set it apart from competitive games and sports equipment.

    Ruling: N342198

  • 9503.00.0090 or 4901

    For three science kits, CBP rejected heading 4901, textbooks. The requester argued the kits were sets whose instruction booklet gave each its essential character. CBP found the words of heading 9503 describe the kits as toys, so it never weighed which part of the set mattered most.

    Ruling: N353981

  • 9503 or 9503.00.0073

    Chapter 95 note 4 keeps toys packed with other items in heading 9503 when the combination has the essential character of toys. CBP found the Bluey Beach Bucket Set met it in N337765. In N351659, neither the plush flower nor its ceramic planter gave the pair that character, so CBP ruled on the plush toy alone.

    Rulings: N337765, N351659

Duty today by origin

The all-in duty for entries on November 10, 2026, from the same tariff engine as the duty calculator. Rates change; the calculator has today's figure for your own origin and value.

Rate lineGeneralChinaVietnamIndiaMexicoCanadaGermany (EU)JapanSouth KoreaTaiwanThailand
9503.00.00Tricycles, scooters, pedal cars and similar wheeled toys; dollsʼ carriages; dolls, other toys; reduced-scale (“scaleˮ) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereofFree12.5%9903.05.3112.5%9903.05.8410%9903.05.4410%9903.05.5560%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7612.5%9903.05.77

A range means the 10-digit lines under that 8-digit line resolve differently. "+" marks a line with a per-unit duty component the percentage does not capture. "*" marks lines the engine could not price. Chapter 99 headings beneath a rate are the additional-duty provisions applied. AD/CVD, quota, and the regimes listed under "Not included" are not in these numbers.

Source: USITC, 2026 HTS Revision 22, for entries on 2026-11-10. The whole heading, with every line and the programs behind each layer: HTS 9503.

Every ruling in this guide

93 CBP rulings, grouped by the code CBP gave. Each page restates one ruling in plain words.

9503.00.0073: Other toys made for children 3 to 12 years old

Show all 93 rulings

9503.00.0073: Other toys made for children 3 to 12 years old

9503.00.0090: Goods of heading 9503 on its line marked Other, such as the puzzle books and decorative figures in these rulings

9503.00.0071: Other toys made for children under 3

9503.00.0013: Inflatable toy balls and balloons made for children 3 to 12

9503.00.00: Wheeled toys, dolls' carriages, dolls, other toys, scale models and puzzles of all kinds, with their parts and accessories

Borderless CHB Inc., a licensed U.S. customs brokerage, wrote this guide from the CBP rulings listed on it and checked each sentence against them. A ruling applies only to goods that match its facts.

Last updated September 30, 2026.

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