The tariff classification of toy shoes and a hanging shoe
Issued August 9, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0030, 6307.90.9989
Product description
The children's shoes are made of plastic and depict adult sized high heels. The slippers, having a grown-up style, are made of satin material. Both items are constructed in a manner which would be unsuitable for any form of practical use. In addition, the shoes and slippers are not available in assorted sizes. The shoe bag measures 21 inches in length and 16 1/2 inches in width. A fabric loop is sewn to the top of the bag for hanging purposes. The item can hold up to four pairs of shoes with a single compartment for each. The shoe bag is said to be made of vinyl but because it contains a textile fabric, coated on only one side as an essential part of its construction, it is classified as a made up article of textile fabric. Although the shoe bag will be sold with the toy shoes it is not considered a set for tariff classification purposes. The shoe bag is a fully functional article of commerce and is capable of holding real footwear. The shoe bag is also not considered usual packaging for either play shoes or genuine shoes. Therefore, the bag, shoes and slippers are separately classifiable. Your samples are being returned as requested.
CBP rationale
real footwear. The shoe bag is also not considered usual packaging for either play shoes or genuine shoes. Therefore, the bag, shoes and slippers are separately classifiable. Your samples are being returned as requested. The applicable subheading for the plastic toy shoes will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. The applicable subheading for the hanging shoe bag will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles... other: other, other. The rate of duty will be 7 percent ad valorem.
Full text
NY 812545 August 9, 1995 CLA-2-95:S:N:N7:225 812545 CATEGORY: Classification TARIFF NO.: 9503.90.0030; 6307.90.9989 Ms. Rita Menne Fingerhut Companies, Inc. 4400 Baker Road S-228 Minnetonka, MN 55343 RE: The tariff classification of toy shoes and a hanging shoe bag from China Dear Ms. Menne: In your letter dated July 11, 1995, you requested a tariff classification ruling. The sample submitted consists of three pairs of child- ren's play shoes, one pair of slippers and a hanging shoe bag identified as product code KY150 and vendor model 7588. The children's shoes are made of plastic and depict adult sized high heels. The slippers, having a grown-up style, are made of satin material. Both items are constructed in a manner which would be unsuitable for any form of practical use. In addition, the shoes and slippers are not available in assorted sizes. The shoe bag measures 21 inches in length and 16 1/2 inches in width. A fabric loop is sewn to the top of the bag for hanging purposes. The item can hold up to four pairs of shoes with a single compartment for each. The shoe bag is said to be made of vinyl but because it contains a textile fabric, coated on only one side as an essential part of its construction, it is classified as a made up article of textile fabric. Although the shoe bag will be sold with the toy shoes it is not considered a set for tariff classification purposes. The shoe bag is a fully functional article of commerce and is capable of holding real footwear. The shoe bag is also not considered usual packaging for either play shoes or genuine shoes. Therefore, the bag, shoes and slippers are separately classifiable. Your samples are being returned as requested. The applicable subheading for the plastic toy shoes will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. The applicable subheading for the hanging shoe bag will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles... other: other, other. The rate of duty will be 7 percent ad valorem. 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. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of disposable items from China.
The tariff classification of chef/server aprons from China.
The tariff classification of shoe cover dispensers and shoe covers from China
The tariff classification of children’s costumes from China.
Revocation of New York Ruling Letter (NY) A81415, dated April 5, 1996; Classification of a "Foot Rattle"
The tariff classification of tool belts and a tote bag from China
Internal Advice; Classification of an Insulated Beverage Holder; Heading 5906, HTSUSA; Cellular Material and Textile Fabric; Heading 6307, HTSUSA; Other Made Up Textile Article Dear Sir: This is in reply to your memorandum dated January 9, 2004, forwarding a request for internal advice dated October 25, 2003, mailed November 28, 2003, and received by Customs and Border Protection (CBP) on December 10, 2003, from R.L. Pohler & Co. Customhouse Broker, on behalf of Border Promotional Products, Inc. (hereinafter Border or requester), on the classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an insulated beverage holder. Your memorandum and a sample was received by this office on February 24, 2004. FACTS: The submitted sample is a cylindrical shaped insulated beverage holder, which is described as a "cuzzy". It is made of three layers of material. The outer layer consists of a knit fabric. The middle layer appears to be of cellular materi
The tariff classification of a drink cuff from China
The tariff classification of scrubbing sponges, scour pads, metallic scourers, a plastic spoon and a nylon beauty cape from China
The tariff classification of pillow sham and pillow shell from China and India.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →