I'd go with this for Merchandise... It's similar to what I would have said.
Glassware, lunchboxes, clothing, cutlery, ice creams etc.
I'm far more lenient on toys. In that just about everything else is a toy.
I consider statues toys. Expensive toys, that don't "do" much but toys none the less. Puzzles, card/board/computer games, yo-yo's, happy meals, models all toys.
In defining a toy, I would say it's something that entertains you.