The tariff classification of style ABT, Jr. Astronauts Space Boots, from China

N029220 June 4, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Sean Schipper Aeromax, Inc. 28W079 Industrial Ave Lake Barrington, IL 60010 RE: The tariff classification of style ABT, Jr. Astronauts Space Boots, from China Dear Mr. Schipper: In your letter dated May 20, 2008, you requested a tariff classification ruling. Style ABT, Jr. Astronauts Space Boots, consists of a pair of replica astronaut space boots made of 100% polyester. Although referred to as “boots”, the articles are actually padded boot covers that do not have an applied sole, and are intended to be worn by a child over their shoes. The boot covers are held in place by adjustable straps at the ankle and wide elastic attached to the bottom for securing around the shoe. The boot covers are decorated with official-looking NASA patches and American flags and are designed for a child simulating wearing space boots. The Jr. Astronauts Space Boots are not considered footwear classifiable in Chapter 64 of the HTSUS, nor are they considered a clothing accessory of Chapters 61 or 62. The applicable subheading for the style ABT, Jr. Astronauts Space Boots, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division