CLA-2-95:OT:RR:NC:N4:424
Mr. Giovanni Cervantes
Jakks Pacific, Inc.
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of two pairs of toy shoes from China
Dear Mr. Cervantes:
In your letter dated March 30, 2010, you requested a tariff classification ruling.
Samples of two pairs of toy shoes were submitted with your inquiry and are being retained by this office. The first pair, item # 84004, “Pinkalicious” Cupcake Slippers, is comprised of fabric uppers embellished at the front with a framed photograph of the “Pinkalicious” character pendant on a textile bow. Additionally, each slipper has an elastic ankle strap with a bow and two elastic straps that form an “x” across the instep. The inside of the slipper is unlined and the bottom portion of each slipper has a non-skid dot sole. The second pair, item # 70150, “Pinkalicious” Perfectly Pink Shoes, is a pair of pink shoes completely constructed of plastic. It is also embellished with a framed photograph of a cupcake from the “Pinkalicious” book series on the uppers. The shoes have a 2” heel and a non-skid dot sole.
The slippers, which resemble ballet shoes, and the plastic heeled shoes are designed for girls of ages 3 years and older who wish to engage in dress-up activity. The slippers and shoes are not available in assorted sizes and are of a flimsy construction that would render them unsuitable for any form of practical wear by children.
The applicable subheading for the “Pinkalicious” Cupcake Slippers and the “Pinkalicious” Perfectly Pink Shoes will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division