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The tariff classification of two pairs of Lost Treasure Slippers from China
Issued September 22, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N074479 (September 22, 2009)
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The slippers in style 21123 resemble ballet shoes and are constructed of a green satin fabric with a framed picture of Tinker Bell’s face sewn on the top of each slipper. Style 21135 is exactly the same except the slippers are pink satin and the framed picture is of Rosetta, instead of Tinker Bell. The bottom portion of each slipper is a non-skid dot sole. The slippers are designed for girls ages two 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 samples are being returned as requested.
CBP rationale
The applicable subheading for the Lost Treasure Tinker Bell Slippers and the Lost Treasure Rosetta 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.
Full text
N074479 September 22, 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 two pairs of Lost Treasure Slippers from China Dear Mr. Cervantes: In your letter dated August 27, 2009, you requested a tariff classification ruling. Samples of a pair of Tinker Bell Slippers, item number 21123, and a pair of Rosetta Slippers, item number 21135, from the “Tinker Bell and the Lost Treasure” line of products were submitted with your inquiry. The slippers in style 21123 resemble ballet shoes and are constructed of a green satin fabric with a framed picture of Tinker Bell’s face sewn on the top of each slipper. Style 21135 is exactly the same except the slippers are pink satin and the framed picture is of Rosetta, instead of Tinker Bell. The bottom portion of each slipper is a non-skid dot sole. The slippers are designed for girls ages two 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 samples are being returned as requested. The applicable subheading for the Lost Treasure Tinker Bell Slippers and the Lost Treasure Rosetta 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
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