The tariff classification of two pairs of toy shoes from China
Issued April 22, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The first pair, item # 84004, “Pinkalicious” Cupcake Slippers, is comprised of fabric uppers embellished at the front with a framed photograph of the “Pinkalicious” character pendant on a textile bow. Additionally, each slipper has an elastic ankle strap with a bow and two elastic straps that form an “x” across the instep. The inside of the slipper is unlined and the bottom portion of each slipper has a non-skid dot sole. The second pair, item # 70150, “Pinkalicious” Perfectly Pink Shoes, is a pair of pink shoes completely constructed of plastic. It is also embellished with a framed photograph of a cupcake from the “Pinkalicious” book series on the uppers. The shoes have a 2” heel and a non-skid dot sole. The slippers, which resemble ballet shoes, and the plastic heeled shoes are designed for girls of ages 3 years and older who wish to engage in dress-up activity. The slippers and shoes 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.
CBP rationale
The applicable subheading for the “Pinkalicious” Cupcake Slippers and the “Pinkalicious” Perfectly Pink Shoes 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
N100261 April 22, 2010 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 toy shoes from China Dear Mr. Cervantes: In your letter dated March 30, 2010, you requested a tariff classification ruling. Samples of two pairs of toy shoes were submitted with your inquiry and are being retained by this office. The first pair, item # 84004, “Pinkalicious” Cupcake Slippers, is comprised of fabric uppers embellished at the front with a framed photograph of the “Pinkalicious” character pendant on a textile bow. Additionally, each slipper has an elastic ankle strap with a bow and two elastic straps that form an “x” across the instep. The inside of the slipper is unlined and the bottom portion of each slipper has a non-skid dot sole. The second pair, item # 70150, “Pinkalicious” Perfectly Pink Shoes, is a pair of pink shoes completely constructed of plastic. It is also embellished with a framed photograph of a cupcake from the “Pinkalicious” book series on the uppers. The shoes have a 2” heel and a non-skid dot sole. The slippers, which resemble ballet shoes, and the plastic heeled shoes are designed for girls of ages 3 years and older who wish to engage in dress-up activity. The slippers and shoes 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 applicable subheading for the “Pinkalicious” Cupcake Slippers and the “Pinkalicious” Perfectly Pink Shoes 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
More rulings on the same tariff codes
The tariff classification of costumes from China.
The tariff classification of a child’s costume from China.
The tariff classification of children’s costumes from China.
The tariff classification of a child’s costume from China. Correction to Ruling Number N163299.
The tariff classification of a child’s costume from China.
The tariff classification of child’s costume from China.
Classification of the Wee Believers “My Mass Kit”NY N048904 Revoked
The tariff classification of a novelty backpack and stuffed toy from China
The tariff classification of the Magic Fabric Play Set from China
The tariff classification of three Magic Fabric items from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →