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The tariff classification of a miniature shoe from China.
Issued September 8, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G80426 (September 8, 2000)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
Your letter of inquiry states that the miniature shoe may be imported along with a handbag and hat. The miniature shoe is composed of plastic materials. You further state that this product is a collectable item.
CBP rationale
The applicable subheading for the miniature shoe will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles.
Full text
NY G80426 September 8, 2000 CLA-2-39:RR:NC:SP:222 G80426 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Gerard F. Brady Queue Enterprises, Inc. P. O. Box 972 JFK Jamaica, NY 11430-0972 RE: The tariff classification of a miniature shoe from China. Dear Mr. Brady: In your letter dated August 2, 2000, on behalf of your client Helen Yuam, you requested a tariff classification ruling. Your letter of inquiry states that the miniature shoe may be imported along with a handbag and hat. The miniature shoe is composed of plastic materials. You further state that this product is a collectable item. The applicable subheading for the miniature shoe will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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