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NY B89505

October 2, 1997

CLA-2-95:RR:NC:SP:225 B89505


TARIFF NO.: 9503.90.0045; 4202.92.4500

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of toy shoes and a PVC travel bag from China

Dear Ms. Balice:

In your letter dated September 2, 1997, received in this office on September 9, 1997, you requested a tariff classification ruling.

The sample submitted consists of a pair of children's play shoes and a PVC pouch identified as style 457. The children's shoes are made of plastic and depict adult sized high heels. The shoes are constructed in a manner which would be unsuitable for any form of practical use and are not available in assorted sizes as are traditional footwear.

The PVC pouch is a travel bag designed to hold personal effects but will be imported containing a pair of play shoes (described above). The travel bag measures 21 inches in height, 5 inches in width and 2 inches in depth. It features a pink vinyl strap sewn to the top of the bag for carrying purposes as well as a pink snap closure. Pink piping is sewn along the edges of the instant article. However, you have indicated that this will not be used on the finished product.

Although the PVC travel bag will be imported and sold with the toy shoes the combination does not constitute a set for tariff classification purposes. The bag is a fully functional article of commerce that is capable of holding and transporting any number of small articles. In addition, the travel bag is not considered usual packaging for play shoes, nor is it specially shaped or fitted to contain the shoes. Therefore, the PVC bag and shoes are separately classifiable.

The applicable subheading for the toy shoes will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the PVC travel bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

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 212-466-5538.


Robert B. Swierupski

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