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NY A87456

September 19, 1996

CLA-2-95:C:DO3: A87456


TARIFF NO.: 9503.90.0030

Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of toy plastic shoes manufactured in China.

Dear Mr. August:

In your letter dated September 10, 1996, you requested a binding classification ruling.

You provided a sample of two plastic toy shoes designated as item #9067. You state that the shoes will be packaged as a set and sold in a bag with a header. The shoes will be sold as costume accessories. The header will indicate possible uses for the shoes in conjunction with Halloween and/or everyday dress up.

The applicable subheading for the item #9067 is 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other toys (except models), not having a spring mechanism. This classification is free of duty.

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.


David F. Greenleaf
Port Director

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