The tariff classification of a decorative shoe from China.
Issued November 24, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The “High Heel Cell Phone Holder” (Sku #65180) is a decorative shoe that can be used to hold a cell phone. The article is in the shape of a high-heeled strapless pump with polka dots. It measures approximately 8 ½ inches in length, 3 inches in width and 4 inches in height. The shoe is composed of polyresin plastic.
CBP rationale
The applicable subheading for the decorative shoe cell phone holder will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles.
Full text
N043047 November 24, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a decorative shoe from China. Dear Ms. Ramsey: In your letter dated October 27, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The “High Heel Cell Phone Holder” (Sku #65180) is a decorative shoe that can be used to hold a cell phone. The article is in the shape of a high-heeled strapless pump with polka dots. It measures approximately 8 ½ inches in length, 3 inches in width and 4 inches in height. The shoe is composed of polyresin plastic. You state that the calcium carbonate filler is derived from a synthetic chemical. Although the product is marketed as a holder for a cell phone, the shoe has no compartment or feature that enables it to specifically hold a cell phone. In fact, most cell phones would not be held securely in the shoe. The shoe is primarily decorative. The applicable subheading for the decorative shoe cell phone holder will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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