Decoded: The Customs Classification of LABUBU Products

 

 

By Wu Yifan, Zhang Yipian, and Pei Tingting

I. Soft Goods

1. Plush Dolls

Crafted with a plush exterior of PVC and polyester, these dolls are filled with polyester fiber and polypropylene (PP) pellets to retain a full, defined structure with excellent shape retention. The extensive LABUBU plush doll collection features a wide array of sizes, with special editions often including detachable accessories for enhanced display and play. Given their clear nature as toys, which aligns with the definition of “dolls for entertainment or decoration”, they are generally classified under HS Code 9503.0029.

2. Plush Pendants

Crafted with an exterior of PVC and polyester, these items are lined with a blend of polyester fiber and wire that yields a characteristically soft, fluffy texture. Select models are further designed with removable outfits and articulated limbs or tails to enhance interactivity. A metal hook or fabric loop is attached at the top for convenient hanging. As licensed products incorporating movable and interactive elements, they are classified as dolls under HS Code 9503.0029, rather than as decorative accessories.

3. Throw Pillows

Utilizing 100% polyester for both the outer fabric and inner filling, these throw pillows prominently feature the classic LABUBU imagery. Select styles are enhanced by embroidery to elevate their aesthetic appeal. A practical removable cover, concealed by a discreet zipper, facilitates easy cleaning while maintaining a seamless look. Despite the licensed status, the products’ essential nature as bedding remains unchanged. Thus, they are generally classified under HS Code 9404.9040.

II. Hard Collectibles

1. CollectibleFigurines

These collectible figurines are cast in high-density PVC or acrylonitrile-butadiene-styrene (ABS), with each piece meticulously polished to a smooth, burr-free finish. Ranging typically from 10 to 30 centimeters in height, they exhibit a striking three-dimensional form and rich detail. The lineup encompasses both static display pieces and poseable articulated models, while select deluxe editions are further enhanced with dedicated display bases and thematic scenic accessories. Pursuant to the notes for "dolls" under heading 9503 ofthe Explanatory Notes to the Commodities and Headings of the Customs Import and Export Tariff Schedule, these items are generally classified under HS Code 9503.0089.

2. Building Block Sets

Crafted from high-precision, eco-friendly ABS plastic, these sets comprise both standard building blocks and specially molded components. Each set contains hundreds of pieces designed for assembly into multiple configurations, each representing a different scene. All edges are rounded for safe handling, and assembly is guided by a detailed, step-by-step instruction manual with full-color illustrations. Pursuant to the notes for "other toys" under heading 9503 of the Explanatory Notes to the Commodities and Headings of the Customs Import and Export Tariff Schedule, these items are generally classified under HS Code 9503.0089.

3. Display Cases

Engineered specifically for collectible presentation, these display cases are constructed from materials including ABS, polycarbonate (PC), rubber, metal hardware, LED light sources, and electronic components. The unit features a forward-opening transparent front door and houses a removable, adjustable display platform inside.An integrated LED lighting system offers accent lighting to dramatically showcase the LABUBU figurines on display, operated by a simple on/off switch. The LED lighting is typically USB-powered, offering convenient operation. These cases are marketed and sold separately from the figurines. They can be stacked vertically or connected side-by-side (in series) for expanded display. Under this circumstance, the display cases are generally classified under HS Code 3926.9090.

III. Practical Decor Items

1. Phone Cases

These phone cases provide essential protective functions, namely shock absorption, scratch and impact resistance, and protection against dust and stains, with some models offering a degree of water resistance. As licensed IP merchandise, they are crafted to foreground the LABUBU imagery. This design consideration extends to integrated functional elementssuch as kickstands, finger rings, card slots, andsliding camera cover, which are also styled to complement the IP theme. Using materials such as flexible thermoplastic polyurethane (TPU), more rigid polycarbonate (PC), or hybrid materials, such licensed IP merchandise are molded with athree-dimensional relief sculpture of the LABUBU character. This ensures a secure, form-fitting grip on the phone while balancing robust protection with a slim profile. As a result, these phone cases are generally classified under HS Code 3926.9090.

2. Canvas Tote Bags

Constructed from durable 100% cotton with a 100% polyester lining, these tote bags measure approximately 30 by 40 centimeters. Their thick, hard-wearing fabric is screen-printed with classic LABUBU graphics in vibrant, colorfast inks. Select editions are further embellished with embroidery or hot stamping, merging everyday utility with contemporary style. Given their primary function, the items are classified as “handbags or similar containers” under HS Code 4202.9200.

3.Notebooks

The notebook features a finely crafted cover with detailed renderings of the iconic LABUBU character. It is additionally protected by a detachable sleeve that fastens with a snap closure, which comes with an attached decorative charmserving as a bookmark. Inside, an assortment of specially formatted pages - all designed for smooth, bleed-free writing - makes the practice of journaling both fun and creative, perfectly marrying collectible art with everyday note-taking. Despite the extensive licensed graphics, these elements are subordinate to the notebooks’ primary function for filling in forms or diary entries. Therefore, they remain essentially notebooks falling under heading 4820, and are classified under HS Code 4820.1000. (by an author from Huangpu Customs)

 

 

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