The tariff classification of toy shoes and a tiara from China
Issued August 1, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0080, 9615.11.5000
GRI rules applied: GRI 1
Product description
The product under review is called the “Dream Collection Shoe w/Tiara” item #996621. The article consists of three pairs of low-heeled plastic toy shoes and a plastic tiara. The shoes depict adult style high heels but do not possess the quality of traditional footwear. The low-heeled shoes are not available in assorted sizes and are constructed in a manner that would negate any form of practical use by children. The silver tiara is a plastic hair slide decorated with imitation gemstones. The tiara serves to enhance one's appearance by holding the hair in place. The toy shoes and tiara do not constitute a set for tariff purposes because they are not put up together to meet a particular need or activity. Although one may presume the intention of the product is for general dress-up, the potential to create a specific look is not evident. Therefore, classification will be in accordance with GRI 1 for each of the individual articles. The “Dream Collection Shoe w/Tiara” is separately classified as follows:
CBP rationale
the hair in place. The toy shoes and tiara do not constitute a set for tariff purposes because they are not put up together to meet a particular need or activity. Although one may presume the intention of the product is for general dress-up, the potential to create a specific look is not evident. Therefore, classification will be in accordance with GRI 1 for each of the individual articles. The “Dream Collection Shoe w/Tiara” is separately classified as follows: The applicable subheading for the three pairs of toy shoes will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the tiara will be 9615.11.5000, HTS, which provides for combs, hair-slides and the like…of hard rubber or plastics: other: other. The rate of duty will be free.
Full text
NY H83309 August 1, 2001 CLA-2-95:RR:NC:SP:225 H83309 CATEGORY: Classification TARIFF NO.: 9503.90.0080; 9615.11.5000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of toy shoes and a tiara from China Dear Ms. Aldinger: In your letter dated June 28, 2001, received in this office on July 3, 2001, you requested a tariff classification ruling. The product under review is called the “Dream Collection Shoe w/Tiara” item #996621. The article consists of three pairs of low-heeled plastic toy shoes and a plastic tiara. The shoes depict adult style high heels but do not possess the quality of traditional footwear. The low-heeled shoes are not available in assorted sizes and are constructed in a manner that would negate any form of practical use by children. The silver tiara is a plastic hair slide decorated with imitation gemstones. The tiara serves to enhance one's appearance by holding the hair in place. The toy shoes and tiara do not constitute a set for tariff purposes because they are not put up together to meet a particular need or activity. Although one may presume the intention of the product is for general dress-up, the potential to create a specific look is not evident. Therefore, classification will be in accordance with GRI 1 for each of the individual articles. The “Dream Collection Shoe w/Tiara” is separately classified as follows: The applicable subheading for the three pairs of toy shoes will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the tiara will be 9615.11.5000, HTS, which provides for combs, hair-slides and the like…of hard rubber or plastics: 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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