The tariff classification of toy shoes and a hanging shoe

NY 812545 August 9, 1995 CLA-2-95:S:N:N7:225 812545 CATEGORY: Classification TARIFF NO.: 9503.90.0030; 6307.90.9989 Ms. Rita Menne Fingerhut Companies, Inc. 4400 Baker Road S-228 Minnetonka, MN 55343 RE: The tariff classification of toy shoes and a hanging shoe bag from China Dear Ms. Menne: In your letter dated July 11, 1995, you requested a tariff classification ruling. The sample submitted consists of three pairs of child- ren's play shoes, one pair of slippers and a hanging shoe bag identified as product code KY150 and vendor model 7588. The children's shoes are made of plastic and depict adult sized high heels. The slippers, having a grown-up style, are made of satin material. Both items are constructed in a manner which would be unsuitable for any form of practical use. In addition, the shoes and slippers are not available in assorted sizes. The shoe bag measures 21 inches in length and 16 1/2 inches in width. A fabric loop is sewn to the top of the bag for hanging purposes. The item can hold up to four pairs of shoes with a single compartment for each. The shoe bag is said to be made of vinyl but because it contains a textile fabric, coated on only one side as an essential part of its construction, it is classified as a made up article of textile fabric. Although the shoe bag will be sold with the toy shoes it is not considered a set for tariff classification purposes. The shoe bag is a fully functional article of commerce and is capable of holding real footwear. The shoe bag is also not considered usual packaging for either play shoes or genuine shoes. Therefore, the bag, shoes and slippers are separately classifiable. Your samples are being returned as requested. The applicable subheading for the plastic toy shoes will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. The applicable subheading for the hanging shoe bag will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles... other: other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport