The tariff classification of 4 children’s sensory activity soft toys from China

N361150May 27, 2026CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9503.00.0071
Raffaele NataleAmerican Shipping Co Inc250 Moonachie RoadMoonachie, NJ 07074RE: The tariff classification of 4 children’s sensory activity soft toys from ChinaDear Ms. Natale:In your letter dated
April 30, 2026
, you requested a tariff classification ruling on behalf of your client, Kid'sPreferred LLC.Samples of 4 Harry Potter themed sensory soft toys were submitted with your inquiry.The 4 submitted children’s soft toys are designed to engage infants and toddlers through tactile, auditory, andvisual stimulation. Although referred to as “books,” these items are not traditional books with multiple pagesbound to a single spine; rather they are soft flat padded textile shapes that fold into themselves. See HQ.Each item includes detachable textile toys and Velcro tabs thatRuling HQ 089135, dated January 8, 1992 allow the toys to be easily attached to stroller handles or similar items.Item 61049, HP Herbology Activity Soft Book, is rectangular in shape that folds in half measuringapproximately 15.5” x 4.5” with a crinkle plastic interior and 4 detachable stuffed toy characters. Thearticle features “Harry Potter Herbology Class” printed on one side and an image of a classroom on theother.The classroom has 4 built-in pockets designed to hold the stuffed toys. Item 61095, HP Hogwarts Letter On-the-Go Sensory Activity Soft Book, is rectangular in shapemeasuring approximately 14.5” x 6” and is printed with images of the Harry Potter character, a castle,owls, and flying letters on both sides. The soft toy folds in half and has a 4” round shatter-resistant mirror, crinkle plastic interior, 2 teething rings, and 2 detachable stuffed toy characters with Velcrotabs.
Item 61105, HP Hogwarts Express Soft Book Activity Set, is rectangular in shape and measuresapproximately 21” x 5.25” with a crinkle plastic interior, 2 teething rings, and 4 finger puppets. Thisitem folds evenly into quarters, displaying a Hogwarts Express train on one side and the HogwartsCastle on the other.The train cars feature built-in pockets designed to hold the finger puppets. Item 61106, HP Mandrake Activity Soft Book, is semicircular in shape and folds in half, with a flatprinted flower pot attached to the straight edge. The soft toy measures approximately 13” x 6” with theflower pot measuring 5”x 3.5”.The padded toy features images of fictitious plants from the Harry Potter story on both sides.The item has a crinkle plastic interior, 2 sewn-in teething tabs at the edges, and 2 detachable stuffed toy characters with Velcro tabs. All 4 soft toys are principally designed for the amusement of children under the age of 3.The applicable subheading for the subject merchandise will be 9503.00.0071, Harmonized Tariff Schedule ofthe United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeledtoys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ asdefined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under3 years of age.” The rate of duty will be Free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.Importations of these products may be subject to the provisions of Section 133 of the Customs Regulations ifthey copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs andBorder Protection. If you are an authorized importer of the product we recommend notifying your localCustoms office prior to importation.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Irene Tsiavos at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division