The tariff classification of “Squishy Cloud Buddies” from China

N362816
July 15, 2026
CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9503.00.0073
Kimberly Podesta Better Sourcing Worlwide LLC 11098 Biscayne Blvd. , suite 203 Miami, FL 33161 RE: The tariff classification of “Squishy Cloud Buddies” from China Dear Ms. Podesta: In your letter dated July 2, 2026, you requested a tariff classification ruling. Photographs and product descriptions of the “Squishy Cloud Buddies” were submitted with your inquiry. The “Squishy Cloud Buddies,” SKU# 7550, come in three character shapes: bunny, carrot, and chick, each measuring approximately 13 inches long by 3.75 inches wide. The product’s exterior is composed of thermoplastic rubber and has a polyvinyl alcohol filling making the item very soft, pliable, and stretchy. Children experience manipulative play by squeezing, stretching, compressing, and tossing the “Squishy Cloud Buddies.” The “Squishy Cloud Buddies” are principally designed for the amusement of children 3 years of age and older. In your request, you suggest classification of this product in heading 9503, Harmonized Tariff Schedule of the United States, (HTSUS). We agree. The applicable subheading for the “Squishy Cloud Buddies,” SKU# 7550, will be 9503.00.0073, HTSUS, which provides for “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: 3 to 12 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 convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Irene Tsiavos at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division