The tariff classification of a costume shoe cover from China
Issued March 14, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The article is described as a “Peter Pan” shoe cover that is designed to accessorize a Halloween costume. The forest green shoe covering is made of vinyl and is lightly padded with a wide elastic attached to the bottom for securing around the shoe. The product features an upturned toe, folded cuff and textile bow. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the “Peter Pan” shoe cover will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other.
Full text
NY G87380 March 14, 2001 CLA-2-95:RR:NC:SP:225 G87380 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Boulevard, Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a costume shoe cover from China Dear Ms. Wang: In your letter dated February 9, 2001, received in this office on February 15, 2001, you requested a tariff classification ruling. The article is described as a “Peter Pan” shoe cover that is designed to accessorize a Halloween costume. The forest green shoe covering is made of vinyl and is lightly padded with a wide elastic attached to the bottom for securing around the shoe. The product features an upturned toe, folded cuff and textile bow. Your sample is being returned as requested. The applicable subheading for the “Peter Pan” shoe cover will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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