Stuffed animal toy HTSUS 9503.00.0073: U.S. import guide 2026

Classification conclusion

Stuffed animal and non-human creature toys are classified by supported age range in the United States. Review duty, ASTM F963 section 4.27, CPC and CPSC eFiling.

U.S. HTSUS classification and duty at a glance

This guide covers a complete soft-filled toy representing an animal or non-human creature, principally designed for children's amusement.

The usual reporting number for a plush animal labeled and supported for ages three and older is 9503.00.0073. Vietnam's national code 9503.00.60 is not a U.S. reporting number; the current U.S. statistical suffix is selected by the youngest intended age supported by objective evidence.

Classification under the GRIs

GRI 1 places toys representing animals and fantasy creatures in heading 9503 when their principal purpose is amusement. GRI 6, Additional U.S. Rule of Interpretation 1(a), and Statistical Note 1 to Chapter 95 then require analysis of principal use and the youngest intended age.

CBP ruling N353570 classified plush Hammerhead, Jellyfish and Star Fish toys intended for children ages three and older in 9503.00.0073, duty-free. CBP ruling N353569 reached the same reporting number for a soft polyester plush fantasy creature with fiberfill stuffing. These are strong factual analogues, but the importer remains responsible for the actual product's construction, use and age grading.

Products outside the stated conclusion

• A toy intended for children under three uses 9503.00.0071 when the age evidence supports that result.
• An adult collectible or decorative article is not automatically 9503.00.0090; design, marketing, channels of trade and actual use must support the non-children's claim.
• A powered, sound-producing, magnetic or connected animal toy remains subject to separate classification and additional safety requirements.
• Articles designed specifically for pets are excluded from Chapter 95 by Chapter 95 Note 5 and require classification by their own material and construction.
• Clothing, electronic modules, shells, eyes, stuffing or parts imported separately are classified in their imported condition.

Duties, China-origin measures and entry fees

The Column 1 General rate for 9503.00.00 is Free. For China-origin merchandise reviewed as of September 4, 2026:

• The current legacy technology-transfer Section 301 dataset lists 9503.00.00 at 0% additional duty.
• The 2026 forced-labor Section 301 action adds 12.5% under 9903.05.31 because 9503.00.00 is not within the reviewed U.S. Note 52(b) exception list.
• The former IEEPA reciprocal-duty program ended on February 20, 2026 and should not be added as a current duty line.
• No Section 232 or Section 201 measure was identified for this toy provision.
• No official AD/CVD order specifically covering generic stuffed animal or non-human creature toys was identified in the reviewed sources. Search the order scope using product name, material, origin, producer and exporter before entry; an HTSUS number alone cannot exclude an order.

Formal entries are generally subject to the Merchandise Processing Fee at 0.3464%, within its applicable minimum and maximum. Commercial vessel cargo may also incur the 0.125% Harbor Maintenance Fee.

CPSC requirements for stuffed toys

A toy designed or intended primarily for children 12 or younger is a children's product. The compliance file should address:

• ASTM F963-23, incorporated through 16 CFR part 1250, including section 4.27 for stuffed and beanbag-type toys. Seams must withstand the applicable test without exposing stuffing.
• Section 4.3.7 for stuffing materials, plus applicable use-and-abuse, flammability, small-parts, sharp-point and sharp-edge requirements.
• Third-party testing by a CPSC-accepted laboratory and a Children's Product Certificate (CPC).
• CPSC certificate eFiling for covered imports beginning July 8, 2026.
• Lead limits of 100 ppm in accessible substrates and 90 ppm in paint or similar surface coatings.
• The 0.1% limit for each regulated phthalate in covered accessible plasticized components under 16 CFR part 1307.
• Tracking labels, age grading and choking-hazard warnings where applicable; products intended for children under three require particular attention to 16 CFR part 1501.

Battery, sound, magnet, wireless or heated features trigger additional product-specific sections and may require FCC, battery-transport or other agency review.

Entry and documentation checklist

• Record shell fabric, pile, stuffing, plastic eyes/nose, thread, coatings, accessories and every electronic component.
• Establish the youngest intended age through packaging, instructions, testing, marketing and importer records.
• Retain model-specific ASTM F963 reports, CPC, tracking-label data and CPSC eFiling information.
• Establish origin and mark the article under 19 U.S.C. 1304 and 19 CFR part 134.
• Screen trademarks, character licenses, forced-labor supply-chain evidence and trade-remedy scope before shipment.

Suggested commercial description

Children's stuffed [animal/non-human creature] toy, polyester textile shell with ... fiberfill stuffing, plastic/embroidered eyes, no battery/electronic function, size ..., intended for ages 3 and older, model ..., country of origin ..., HTSUS 9503.00.0073.

Replace every ellipsis with actual product data. A powered toy, pet toy, separately imported part or under-three product requires a revised description and analysis.

Official sources

• USITC current Harmonized Tariff Schedule
• CBP ruling N353570 on plush animal toys
• CBP ruling N353569 on a plush fantasy creature
• CPSC Toy Safety guidance
• CPSC ASTM F963 requirements chart
• CPSC Children's Product Certificate guidance
• USTR forced-labor Section 301 action
• ITA ACCESS AD/CVD search

Conclusion

A soft-filled animal or non-human creature toy intended for children ages three through twelve is generally reported in 9503.00.0073, with a Free base duty. Use 9503.00.0071 for a substantiated under-three product and 9503.00.0090 only when objective evidence establishes a non-children's product. For China origin, the reviewed 2026 forced-labor Section 301 action currently adds 12.5% under 9903.05.31. ASTM F963 section 4.27, testing, CPC, eFiling, marking and supply-chain screening remain separate legal requirements.

This publication is general information, not a binding CBP ruling or legal opinion. Final treatment depends on construction, intended age, electronic features, origin, producer, exporter and entry date.

Law and tariff reviewed through September 4, 2026.

2026 U.S. customs and import-law review

Legal review date: September 5, 2026. The USITC online HTSUS identified 2026 Revision 18 on this review date. Rates and Chapter 99 measures can change during the year, so the legally operative schedule is the edition in effect on the entry date.

1. Quick legal conclusion

The proposed reporting number is 9503000073 for Children's products intended for ages 3 to 12; representative stuffed-toy code, but only for merchandise that matches this defined scope: A complete soft-filled toy representing an animal or non-human creature, principally designed for children's amusement. This is a fact-dependent classification opinion, not a CBP ruling and not a determination of admissibility, origin or AD/CVD scope.

2. Facts that must be verified before entry

• Youngest intended age, packaging and warnings
• Shell fabric, stuffing, eyes, coatings and electronic features
• Origin, model, factory, CCC/CPSC and safety test records

Also obtain the complete bill of materials, technical drawings, model numbers, operating manual, condition and configuration as imported, transaction chain, manufacturer/producer, country of origin of material inputs and intended U.S. use. A material difference requires a new analysis.

3. HTSUS analysis and controlling authority

• GRI 1 places animal and fantasy-creature toys principally designed for amusement in heading 9503; the U.S. suffix is selected by the youngest intended age.
• Shell material, stuffing, shape, intended age and any powered function determine the national subheading and product-safety path.

The analysis must begin with GRI 1, the heading text and binding Section/Chapter Notes, then proceed to GRI 2–5 only if legally necessary and to GRI 6 for subheadings. U.S. Additional Rules of Interpretation and Additional U.S. Notes are controlling where applicable. WCO Explanatory Notes are persuasive interpretive material but are not U.S. statutory text. A CROSS ruling is binding only for the requester and merchandise covered by its facts; materially similar rulings may be persuasive. CIT and Federal Circuit decisions control within their jurisdiction.

Goods outside this opinion include:

• Human-form dolls, non-stuffed figures, pet toys, powered toys and separately imported parts require separate classification.

For recurring or high-value entries, request a prospective binding ruling from CBP under 19 CFR Part 177 and disclose all material facts. A ruling request is not a substitute for checking post-ruling HTSUS amendments or trade remedies.

4. Duty, fee and tax matrix

This table does not calculate landed cost. The importer must also determine customs value under 19 U.S.C. 1401a, including assists, packing, royalties/license fees, proceeds and related-party acceptability. A “first sale” claim requires a bona fide sale for export to the United States, arm's-length evidence and a complete transaction trail.

5. AD/CVD and evasion review

Do not infer trade-remedy status from the HTS number alone. Screen the country of origin, producer and written scope of every active AD/CVD order, and test any applicable Chapter 99 provision as of the entry date.

The written scope description is dispositive; an HTSUS number in an order is only a convenience reference. If coverage is uncertain, obtain a Commerce scope ruling under 19 CFR 351.225 before relying on a non-covered position. Minor processing or assembly in a third country can trigger a circumvention analysis. False origin, undervaluation or evasion can lead to EAPA investigation under 19 U.S.C. 1517 and civil penalties under 19 U.S.C. 1592.

6. Partner Government Agency and product compliance

Stuffed children's toys require a Children's Product Certificate and CPSC-accepted testing for applicable CPSIA, ASTM F963/16 CFR Part 1250, lead, phthalate, small-parts, seam, filling-material, flammability, age-grading and tracking-label rules. Verify mandatory certificate eFiling for covered imports on or after July 8, 2026.

PGA admissibility is independent of tariff classification. Transmit all required agency data and documents through ACE; a CBP release does not cure a violation of an FDA, CPSC, EPA, FCC, DOT, USDA or other agency rule.

7. Origin, marking and UFLPA

Determine nonpreferential origin under the substantial-transformation test and any product-specific rule; do not rely only on the shipping country, invoice origin or location of final packing. Mark the article and, when required, its container under 19 U.S.C. 1304 and 19 CFR Part 134, unless a documented exception applies. Section 301, AD/CVD, government procurement and a preference program may use distinct origin rules.

Under 19 U.S.C. 1307 and the UFLPA, goods mined, produced or manufactured wholly or in part in Xinjiang, or by an entity on the UFLPA Entity List, are subject to a rebuttable presumption of exclusion. Maintain supplier identity, production, payment, logistics and input-tracing evidence; a generic supplier declaration is not enough for a high-risk supply chain.

8. Minimum entry file

• CBP entry/cargo release data and Form 7501 record, customs bond, commercial invoice, packing list and bill of lading/air waybill.
• Purchase orders, payment records, Incoterms, assists/royalties analysis and related-party or first-sale valuation support.
• Product specifications, drawings, photographs, manuals, composition/BOM, model cross-reference and condition as imported.
• Signed classification memorandum applying the GRIs, legal notes, current HTSUS text and relevant rulings, plus rejected alternatives.
• Origin and marking analysis; producer/supplier affidavits and traceability records; Chapter 99 and exclusion support.
• AD/CVD scope search, producer/exporter case numbers and cash-deposit instructions, even when the conclusion is “not covered.”
• All PGA registrations, certificates, laboratory reports, licenses, notices and ACE data required for this product.

Keep entry and supporting records for the statutory period, generally five years, under 19 U.S.C. 1508 and 19 CFR Part 163.

9. Principal legal risks

• Declaring a 10-digit number from the trade name without proving the imported condition and legally relevant characteristics.
• Omitting a Chapter 99 number or calculating only the Column 1 rate.
• Treating an AD/CVD HTS cross-reference as dispositive instead of reading the written scope.
• Using shipping country as origin without a substantial-transformation and marking analysis.
• Filing before PGA admissibility, certificates, laboratory evidence or supply-chain traceability are complete.

An incorrect entry can produce redelivery, exclusion/seizure, duty reassessment, interest, loss of liquidation defenses and penalties. If past entries contain a material error, promptly evaluate a post-summary correction, protest, prior disclosure under 19 CFR 162.74 or other corrective procedure with U.S. customs counsel; the correct route depends on entry and liquidation status.

10. Pre-entry action checklist

1. Lock the specifications and imported configuration for the exact SKU. 2. Re-run classification against the current HTSUS and record GRI/Note reasoning. 3. Determine customs value, nonpreferential origin and marking. 4. Screen Chapter 99, Section 301/232, quota/safeguard and every potentially relevant AD/CVD scope. 5. Complete the product-specific PGA review and obtain supporting certificates before shipment. 6. Calculate landed duties and fees, then have the importer and licensed customs broker validate ACE reporting. 7. For unresolved or commercially material classification issues, obtain a CBP Part 177 ruling before importation.

Official legal sources

• United States International Trade Commission; HTSUS 2026: Harmonized Tariff Schedule of the United States
• U.S. Customs and Border Protection; N353570: Plush animal toys classified in 9503.00.0073
• Consumer Product Safety Commission; 16 CFR Part 1250: ASTM F963 requirements for stuffed toys
• USITC — Current Harmonized Tariff Schedule of the United States
• CBP — User fee table: MPF rate and FY 2026 minimum/maximum
• CBP — Harbor Maintenance Fee
• CBP — ACE: filing customs and Partner Government Agency data
• USTR — Section 301 tariff actions and exclusion search
• BIS — Section 232 steel and aluminum measures
• Commerce — AD/CVD FAQs, scope and circumvention rules
• Commerce — ACCESS AD/CVD proceeding search
• CBP — UFLPA rebuttable presumption
• CPSC — Certificates and mandatory eFiling guidance
• FDA — Importing food products into the United States
• EPA — TSCA requirements for importing chemicals
• PHMSA — Lithium battery transportation requirements
• FCC — Equipment authorization
• eCFR — 19 CFR Part 177: administrative rulings
• eCFR — 19 CFR Part 134: country-of-origin marking
• eCFR — 19 CFR Part 163: recordkeeping

> Legal notice: This article provides general U.S. customs and trade-compliance information based on the stated facts as of September 5, 2026. It is not a CBP, Commerce or PGA ruling and is not legal advice for a specific transaction. Current HTSUS/Chapter 99 text, agency requirements and case-specific AD/CVD instructions must be rechecked at entry.

Editorial note

Prepared by the Global HS Code Checker Editorial Team for customs-classification, tariff and import-policy research. The correct code and applicable measures may change with the merchandise's actual characteristics, jurisdiction, entry date and supporting record. Verify the current tariff, governing measures and competent customs authority before filing an entry. A reviewer is identified only after a named expert has completed the review.