CBP Ruling N257133 — The tariff classification of footwear from China

Tariff classification

Headings: 6405

Product description

The submitted pair sample identified as style # 842625, “Disney Princess Belle Slipper Shoes” is a children’s closed toe/closed heel below-the-ankle slipper. The separately attached outer sole is textile with traction dots widely interspersed on the external surface. The polyester upper is covered with plastic glitter with the exception of the textile trim and the textile covered elastic strap at the forefoot. The upper is considered rubber or plastics for classification purposes. The upper features a securely fastened polyester textile netting ornament with a “Disney Princess Belle” logo heart on top (an accessory or reinforcement) of the vamp of each slipper. You have suggested classification at 9505.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for “toy footwear.”

CBP rationale

The applicable subheading for the style # 842625, “Disney Princess Belle Slipper Shoes” will be 6405.90.9000, HTSUS, which provides for other footwear: other: other.

Full text

N257133 September 26, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Road, Suite 1 Rockaway, NJ 07866 RE: The tariff classification of footwear from China Dear Ms. O’Brien: In your letter dated September 10, 2014, you requested a tariff classification ruling. The submitted pair sample identified as style # 842625, “Disney Princess Belle Slipper Shoes” is a children’s closed toe/closed heel below-the-ankle slipper. The separately attached outer sole is textile with traction dots widely interspersed on the external surface. The polyester upper is covered with plastic glitter with the exception of the textile trim and the textile covered elastic strap at the forefoot. The upper is considered rubber or plastics for classification purposes. The upper features a securely fastened polyester textile netting ornament with a “Disney Princess Belle” logo heart on top (an accessory or reinforcement) of the vamp of each slipper. You have suggested classification at 9505.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for “toy footwear.” We disagree. The item in question functions as a slipper, is not filmsy and will be classified as footwear. The applicable subheading for the style # 842625, “Disney Princess Belle Slipper Shoes” will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The rate of duty will be 12.5 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 Stacey Kalkines at: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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