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NY C87051

May 13, 1998

CLA-2-95:CO:CH:D12 C87051

CATEGORY; Classification

TARIFF NO: 9505.90.6000

Ms. Joanne Balice
Import Department
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, Il 60195-8361

RE: The tariff classification for a pair of costume shoes.

Dear Ms. Balice:

In your letter dated April 13, 1998, you requested a tariff classification ruling for a pair of costume shoes which resemble ballet slippers (style #102-SL) to be made in China.

The body material is 100% acetate satin. The ribbon is 100% nylon and the sole is all PVC and the decoration is chicken feathers. The imitation ballet slippers are unlike traditional footwear since they are not available in assorted sizes and sold in a polybag with a header. Their flimsy construction would appear to negate practical usage.

The merchandise will be cleared through the port of Chicago.

Your sample is being returned under separate cover.

The applicable subheading for the slippers will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles, ....Other: Other". The rate of duty will be free.

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.


Kevin Weeks
Port Director

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