The tariff classification of toy dress-up slippers from China

NY G82497 October 10, 2000 CLA-2-95:RR:NC:SP:225 G82497 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of toy dress-up slippers from China Dear Ms. Balice: In your letter dated September 15, 2000 you requested a tariff classification ruling. A representative sample of the “Dress-up Slippers,” style 1154-S, was submitted for our review. The slipper is made of white man-made fabric with a sole containing plastic scuff dots. The slippers lack an insole and lining and are flimsy in their construction. They resemble ballet slippers with a sewn on bow above the toe area. The slippers are marketed for children’s use in dress-up role-play activity. They are not available in assorted sizes and are constructed in a manner that would be unsuitable for any form of practical use by children. The applicable subheading for the “Dress-up Slippers,” style 1154-S, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division