CBP generally classifies dolls as representations of human beings, while toy figures representing animals or non-human characters fall under a separate HTS heading. The distinction affects the applicable duty rate, so importers should review CBP binding rulings for specific product types — particularly for character merchandise that blends human and non-human features.

Children's toys must comply with CPSC regulations including ASTM F963 (toy safety standard), lead content limits, and phthalate restrictions. Importers are required to have a Children's Product Certificate (CPC) backed by third-party testing from a CPSC-accepted laboratory before the goods enter US commerce. CBP may request this documentation at entry.