CBP Ruling G86803: The tariff classification of toy shoes from China

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G8 G86803 (March 2, 2001)

Tariff classification

Headings: 9502

GRI rules applied: GRI 1

Product description

The submitted article, “Shoezies”, item #615670000, consists of miniature sized plastic shoes wrapped in tissue paper and packaged inside a tiny cardboard shoebox that is placed within a clear PVC container. Attached to the container, in a permanent fashion, will be a small flower pendant and a plastic clip for use in securing to a belt loop or backpack. The intended use of the product will be for children to play with the shoes using their fingers as the “walking” instrument. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...” Although this merchandise is not marketed for use with dolls, it nevertheless is indistinguishable from doll shoes. It’s size and flexibility lend itself to manipulation for placement on an appropriately sized doll. Therefore, this office finds the merchandise to belong to the same class or kind of articles classified as doll footwear.

CBP rationale

The applicable subheading for the “Shoezies”, item #615670000, will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: garments and accessories thereof, footwear and headgear.

Full text

NY G86803 March 2, 2001 CLA-2-95:RR:NC:SP:225 G86803 CATEGORY: Classification TARIFF NO.: 9502.91.0000 Ms. Maria F. Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of toy shoes from China Dear Ms. Borges: In your letter dated January 26, 2001 you requested a tariff classification ruling. The submitted article, “Shoezies”, item #615670000, consists of miniature sized plastic shoes wrapped in tissue paper and packaged inside a tiny cardboard shoebox that is placed within a clear PVC container. Attached to the container, in a permanent fashion, will be a small flower pendant and a plastic clip for use in securing to a belt loop or backpack. The intended use of the product will be for children to play with the shoes using their fingers as the “walking” instrument. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...” Although this merchandise is not marketed for use with dolls, it nevertheless is indistinguishable from doll shoes. It’s size and flexibility lend itself to manipulation for placement on an appropriately sized doll. Therefore, this office finds the merchandise to belong to the same class or kind of articles classified as doll footwear. The applicable subheading for the “Shoezies”, item #615670000, will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: garments and accessories thereof, footwear and headgear. 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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