The tariff classification of children’s toy shoes from China

NY G88132 April 4, 2001 CLA-2-95:RR:NC:SP:225 G88132 CATEGORY: Classification TARIFF NO.: 9503.90.0000 Ms. Jenny Davenport Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-0410 RE: The tariff classification of children’s toy shoes from China Dear Ms. Davenport: In your letter dated February 23, 2001, received in this office on March 9, 2001, you requested a tariff classification ruling. The toy shoes submitted are part of the “Dress & Dazzle” line of merchandise. They are identified as the “Deluxe Sequin Shoe Assortment”, item number's 39911, 39912, 39913 and 39914. The play shoes are made of plastic, rubber and textile material. The upper has an open toe and heel with an elastic strap that fastens around the ankle. The outer sole is made of plastic and rubber. The shoes depict adult sized high heels but are not constructed in a manner suitable for practical use. Additionally, the shoes are marketed in a manner indicating their use as toys for amusement purposes. With your permission, we are retaining one of the styles (item no. 39912) for training purposes. The remaining samples are being returned as requested. The applicable subheading for the “Deluxe Sequin Shoe Assortment”, item numbers 39911, 39912, 39913 and 39914, will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. 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