Plush stuffed animal bear, 12 inch, polyester fiber fill with embroidered facial features
Country of origin for this scenario: China.
Recommended HTS code
9503.00.00.90
Other
HIGH confidence. A plush stuffed bear with polyester fiber fill and embroidered features classifies under heading 9503 by GRI 1: Chapter 95 covers toys and Chapter 95 Note 1 excludes textile furnishing articles of Chapter 63. Five on-point CBP rulings confirm stuffed plush bears from China classify in heading 9503. The product is not festive/holiday-themed, ruling out 9505. The 10-digit statistical suffix 9503.00.00.90 ('Other') is the correct breakout for a stuffed bear not labeled for a specific age group within the 'children's products' provision. The general duty rate is Free.
Classification analysis generated on July 18, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.
How the classification was reached
GRI Reasoning
Step 1 — GRI 1: Heading Identification
The product is a 12-inch plush stuffed bear with polyester fiber fill and embroidered facial features. Under GRI 1, classification is determined by the terms of the headings and any applicable section or chapter notes.
- Heading 9503 covers "dolls, other toys" including stuffed animals. Chapter 95 Note 1 excludes articles of textiles (Section XI) that are not toys, pulling stuffed animals firmly into Chapter 95.
- Heading 6304 (other furnishing articles) is excluded by Chapter 95 Note 1 once the article is established as a toy, and by Chapter 63's own note deferring to Chapter 95. A plush bear is a toy, not a decorative furnishing.
- Heading 9505 (festive/carnival articles) is inapplicable: the product has no holiday theme, is not marketed as a festive article, and CBP ruling NY L84251 explicitly rejected a 9505 argument for a plain stuffed bear.
Conclusion under GRI 1: Heading 9503 is the correct heading.
Step 2 — Subheading and Statistical Suffix Selection
The verified HTS rows for heading 9503 show a single 8-digit subheading 9503.00.00 with the following 10-digit statistical suffixes:
- 9503.00.00.11 — Children's products, inflatable rubber toys, under 3 years
- 9503.00.00.13 — Children's products, inflatable rubber toys, 3–12 years
- 9503.00.00.71 — Children's products, other, under 3 years
- 9503.00.00.73 — Children's products, other, 3–12 years
- 9503.00.00.90 — Other
The product description does not indicate it is labeled or determined to be for a specific pediatric age group under the "children's products" (15 U.S.C. § 2052) definition. Absent such labeling or determination, the correct 10-digit suffix is 9503.00.00.90 (Other).
Step 3 — Duty Rate
The general duty rate at 9503.00.00 is Free as shown in the verified HTS row. No footnote in the supplied 9503 rows references a 9903.88 overlay, so no Section 301 tariff flag appears directly in the 9503 provision. However, brokers should independently verify current Section 301 applicability for Chinese-origin toys, as overlays change.
Step 4 — Alternatives Considered and Rejected
- 6304.99.60.40 (other furnishing articles, not knitted, other textile materials): Rejected — Chapter 95 Note 1 excludes this article from Chapter 63 once it is established as a toy.
- 9505.90.60.00 (festive/other entertainment articles): Rejected — the bear has no holiday or festive theme. NY L84251 held that a plain stuffed bear is not limited to festive use and belongs in 9503.
Step 5 — CBP Ruling Support
All five supplied rulings classify plush stuffed toy bears from China under heading 9503, consistently confirming GRI 1 classification as a toy representing an animal. Though these rulings cite older subheadings (9503.41.xxxx) reflecting a prior tariff structure, the substantive heading-level analysis remains directly analogous to the current 9503.00.00 structure.
Step 6 — Financial Exposure
- Declared unit value: $2.80 × 20,000 units = $56,000 annual shipment value
- General duty rate: Free
- Duty exposure at Free rate: $0 (subject to verification of any applicable Section 301 overlay)
Cited CBP rulings
Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.
What it classified: 4-inch 100% polyester plush stuffed toy bear (NASCAR themed) from China
Why it’s analogous: CBP explicitly rejected a 9505 argument and classified a plain stuffed bear under 9503.41.0000 as a toy representing an animal; directly on point for both material composition and rejection of festive-article alternative.
What it classified: Stuffed plush toy animal (bear, frog, monkey, or dog) holding a plush gift card holder from China
Why it’s analogous: CBP classified a plush stuffed bear (with embroidered embellishments) under 9503.41.0000; confirms stuffed bears with decorative features belong in heading 9503.
What it classified: 17-inch plush stuffed toy bear (Berenstein Bear) from China
Why it’s analogous: CBP classified a plush stuffed toy bear representing an animal under 9503.41.0010; directly analogous product and origin.
What it classified: Stuffed toy bear holding a heart, and stuffed toy bear sewn onto a heart, from China
Why it’s analogous: CBP classified plush stuffed bears (including composite goods where bear imparts essential character) under 9503.41.0010; reinforces heading 9503 for stuffed bears even with added textile components.
What it classified: 8-inch plush stuffed bear figure with plant holder from China
Why it’s analogous: CBP classified a stuffed plush bear (polyester/textile fill, plush knit fabric) under 9503.41.1000; analogous construction (textile plush, stuffed with textile material) to the subject merchandise.
What the duty looks like
Duty math shown for illustrative declared values — $2.80 per unit at 20,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.
- Base duty rate (column 1, general)
- Free
- Annual declared value at the illustrative numbers
- $56,000
- Base duty per year (illustrative)
- $0
- With chapter-99 overlays below (illustrative)
- $0
Alternatives considered
The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.
| Code | Description | General rate | Note |
|---|---|---|---|
| 9505.90.60.00 | Other | Free | Applicable only if the bear is specifically designed, marketed, and sold as a festive/holiday article. The general duty rate is Free and the column 2 rate is 25%. Rejected here because the product has no festive theme; CBP ruling NY L84251 confirms a plain stuffed bear is not a festive article under 9505. |
| 6304.93.00.00 | Not knitted or crocheted, of synthetic fibers (666) | 9.3% | Other furnishing articles, not knitted or crocheted, of synthetic fibers; general rate 9.3%. Rejected because Chapter 95 Note 1 excludes toys from Chapter 63, and a plush stuffed bear is a toy under heading 9503. |
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