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NY 818626




February 28, 1996

CLA-2-95:RR:NC:FC: 225 818626

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, Missouri 64108

RE: The tariff classification of toy shoes from China

Dear Mr. O'Neill:

In your letter dated January 26, 1996, received in this office on February 1, 1996, you requested a tariff classifi-cation ruling.

The "Dress-Up Shoes" set consists of 3 pairs of low heeled, plastic, toy shoes and 1 pair of feather trimmed slippers. The plastic shoes depict adult sized high heels but do not possess the quality of traditional footwear. The low heeled shoes are not available in assorted sizes and are constructed in a manner which would be unsuitable for any form of practical use by children.

In regards to the "feather trimmed slippers" this office requires a sample of the product in order to provide the correct classification for the merchandise. When this becomes available you may resubmit a request for a ruling on this particular item.

The applicable subheading for the "Dress-Up Shoes", described above, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 Alice J. Wong at 212-466-5538.

Sincerely,

Roger J. Silvestri
Director,

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