United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H83251 - NY H83327 > NY H83309

Previous Ruling Next Ruling
NY H83309

August 1, 2001

CLA-2-95:RR:NC:SP:225 H83309


TARIFF NO.: 9503.90.0080; 9615.11.5000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of toy shoes and a tiara from China

Dear Ms. Aldinger:

In your letter dated June 28, 2001, received in this office on July 3, 2001, you requested a tariff classification ruling.

The product under review is called the “Dream Collection Shoe w/Tiara” item #996621. The article consists of three pairs of low-heeled plastic toy shoes and a plastic tiara. The shoes depict adult style high heels but do not possess the quality of traditional footwear. The low-heeled shoes are not available in assorted sizes and are constructed in a manner that would negate any form of practical use by children. The silver tiara is a plastic hair slide decorated with imitation gemstones. The tiara serves to enhance one's appearance by holding the hair in place.

The toy shoes and tiara 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 the product is for general dress-up, the potential to create a specific look is not evident. Therefore, classification will be in accordance with GRI 1 for each of the individual articles.

The “Dream Collection Shoe w/Tiara” is separately classified as follows:

The applicable subheading for the three pairs of toy shoes will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the tiara will be 9615.11.5000, HTS, which provides for combs, hair-slides and the likeof hard rubber or plastics: other: other. The rate of duty will be free.

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 212-637-7028.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: