The tariff classification of footwear from China

N100266 May 5, 2010 CLA-2-62:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6217.10.9530, 6402.99.3171, 6404.19.3580, 7117.90.9000, 9503.00.0080 Mr. Giovanni Cervantes Jakks Pacific, Inc. 22619 Pacific Coast Highway Malibu, Ca. 90265 RE: The tariff classification of footwear from China Dear Mr. Cervantes: In your letter dated March 30, 2010 you requested a tariff classification ruling for girl’s shoes. The submitted sample which you identify as Item #70725 “Fancy Nancy Rouge,” is a pair of girl’s closed toe/open heel slip-on shoes with outer soles composed of rubber/plastics. The external surface area of the uppers is composed of plastic glitter which completely obscures the underlying base. A decorative textile bow is secured to the vamp of each shoe with minimal stitching, the removal of which would not render the shoes unserviceable. Consequently, the bows are considered to be “loosely attached appurtenances” and are excluded from external surface area measurement. You suggest classification in Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys, games and sports equipment; parts and accessories thereof. We disagree with this classification pursuant to GRI 1, HTSUS, which states in pertinent part, “classification shall be determined according to the terms of the headings and any relative section or chapter notes.” The applicable subheading for Item #70725, girl’s slip-on shoes will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories or reinforcements) is rubber or plastics: other: other: other: other. The rate of duty will be 6% ad valorem. The submitted sample which you identify as Item #89644 “Fancy Nancy Fuchsia,” is a pair of girl’s closed toe/open heel slip-on shoes with outer soles composed of rubber/plastics. The external surface area of the uppers is composed predominately of textile materials (exclusive of a decorative textile flower attached to the vamp) with plastic sequins interspersed along the sides and surrounding the top-line of the shoes. You also suggest classification in Chapter 95, HTSUS, which provides for toys, games and sports equipment; parts and accessories thereof. We also disagree with this classification pursuant to GRI 1, HTSUS. The applicable subheading for Item #89644, girl’s slip-on shoes will be 6404.19.3580, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners: not less than 10 percent by weight of rubber or plastics; other: other. The rate of duty will be 37.5% ad valorem. The submitted samples which you identify as Item #’s 70726 and 70126 “Fancy Nancy Exquisite Ballet Slippers” and “Fancy Nancy Bonjour Butterfly Slippers,” respectively, are pairs of girl’s slippers with outer soles composed of 100% brushed fabric and uppers of 100% polyester woven fabric. The vamp portion of each upper features a pendant with a framed photograph of the “Fancy Nancy” character. The slippers, which resemble ballet shoes, are designed to be worn by girls ages three and older who wish to engage in “dress-up” activity. They are neither available in assorted sizes nor do they have a right and left designation and are of flimsy construction that would render them unsuitable for any form of practical wear by children. The retail packages they are sold in include a pair of leg warmers and a child’s bracelet, respectively. These packages do not constitute a “set” for tariff purposes because they are not put up together to meet a particular need or activity. Although one may presume the intention of these products is for dress-up, the potential to create a specific look is not evident. The bracelet is composed of plastic beads and an artificial flower with dangling ribbons. It will be classified under subheading 7117.90.9000, HTSUS, which provides for imitation jewelry: valued over 20 cents per dozen pieces or parts: other: other. The rate of duty will be 11% ad valorem. The leg warmers are constructed of woven man made fabric and will be classified under subheading 6217.10.9530, HTSUS, which provides for other made up clothing accessories; parts of garments or of clothing accessories, accessories: other: other: of man made fibers. The rate of duty will be 14.6% ad valorem. The applicable subheading for Item #’s 70726 and 70126, girl’s dress-up slippers will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…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/. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division