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NY K82913

February 5, 2004
CLA-2-95:RR:NC:SP:225 K82913


TARIFF NO.: 9503.90.0080

Ms. Alla Kramnik
FunRise Toy Corp.
6115 Variel Ave.,
Woodland Hills, CA 91367-3727

RE: The tariff classification of “Play ‘N Pretty Shimmering Shoes” from China.

Dear Ms. Kramnik:

In your letter dated January 28, 2004, you requested a tariff classification ruling.

You submitted a sample of “Play ‘N Pretty Shimmering Shoes” identified as item number 22665. The item consists of a pair of open toe, open heel toy plastic shoes that are silver on the instep and black on the sole and heel. The small heel simulates wearing high heels like a grown up. Each shoe has a plastic strap decorated with white faux fur and a pink and silver heart and a pink and silver butterfly. The instep of each shoe is decorated with a pink sticker with the words “Play ‘N Pretty” and a picture of a little girl. The shoes are designed for a girl 3 years of age and older and are packaged in a clear plastic box with a purple cardboard base.

The applicable subheading for “Play ‘N Pretty Shimmering Shoes” identified as item number 22665 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: 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.


Robert B. Swierupski

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