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NY 879192

November 9, 1992

CLA-2-95:S:N:N3D:225 879192


TARIFF NO.: 9503.90.6000

Ms. Kathleen Crawford
BDP International Inc.
1017 4th Avenue
Lester, PA 19029-1813

RE: The tariff classification of toy slippers from China

Dear Ms. Crawford:

In your letter dated September 15, 1992, received in this office on October 13, 1992, you requested a tariff classification ruling on behalf of your client Creative Design.

A sample of toy slippers, style number 8490, accompanied your inquiry. The slippers measure 7 inches in length and are made of textile material with a boa trim. In your letter you indicate that the slippers will be imported in a blister pack ready for retail sale. According to the importer they are intended for a child's use in playing dress-up.

The slippers are considered toys based upon their design and packaging. A "boa" upper is not decoration on a young child's slipper but rather evokes a form of play by imitating a grown- up. The outer sole is constructed with an exposed fabric edging permitting minimal use as "footwear". All footwear importers would have a thin outer sole to cover the edging, thus, providing support for extended wear. Additionally, "real" footwear is not sold in a blister package which is typical of toy articles.

The applicable subheading for the toy slippers, style number 8490, will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 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.


Jean F. Maguire

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