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NY J84348




May 5, 2003

CLA-2-95:RR:NC:SP:225 J84348

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 9503.90.0080

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

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

Dear Ms. Kittel:

In your letter dated April 25, 2003, you requested a tariff classification ruling.

You have submitted a sample of Barbie™ Play Dress Up Shoes identified as Item 83168. The item consists of three pairs of plastic toy shoes and an oblong-shaped travel bag. All three pairs of shoes are slip on sandals with a small heel to simulate wearing high heels like a grown up. One pair is colored pink and decorated with pink feathers across the toes. In the middle of the feathers is the letter “B” in fake diamonds. One pair is colored pink on the sole and heel and silver on the instep. The toe area is decorated with pink feathers with a picture of Barbie in the center. The final pair is colored purple with a purple plastic flower on the toe with strands of beads attached to the flower. The beads are in the shape of the letter “B” and are green, pink and purple. The vinyl travel bag measures approximately 8 inches in height and 7 inches in diameter with a purple top and bottom and clear vinyl outside. The top of the travel bag has a wrap-around zipper and a nylon strap handle with a cardboard hangtag featuring a picture of Barbie. A cardboard insert is placed inside the bag to keep the shoes in an upright position.

Although packaged together, the plastic toy shoes and the travel bag are not a set for Customs’ purposes. The travel bag’s cardboard inserts are not permanently affixed and can be easily removed. This would allow the travel bag to be utilized for numerous storage purposes other than for the accompanying shoes. Therefore, the shoes and the travel bag will be classified separately under their own respective tariff headings.

Your samples are being returned as requested.

The applicable subheading for the travel bag of Item 83168 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20 percent ad valorem

The applicable subheading for the play dress up shoes will be 9503.90.0080, 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: 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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