The tariff classification of a pair of Tinker Bell slippers from China

N069377 August 5, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of a pair of Tinker Bell slippers from China Dear Mr. Cervantes: In your letter dated July 21, 2009, you requested a tariff classification ruling. A sample of a pair of Tinker Bell slippers, item number 62446, was submitted with your inquiry. The slippers, which resemble ballet shoes, are constructed of a green satin fabric with gold colored lace trim and a white fuzzy ball sewn on the top of each slipper. The bottom portion of the slipper is a non-skid dot sole. The slippers are designed for girls of ages three and up who wish to engage in dress-up activity. The slippers are not available in assorted sizes and are of a flimsy construction that would render them unsuitable for any form of practical wear by children. The sample is being returned as requested. The applicable subheading for the Tinker Bell slippers will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division