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NY K84144




March 19, 2004
CLA-2-95:RR:NC:SP:225 K84144

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Irene Tsiavos
Fun•World
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of “Elf Shoes” from China.

Dear Ms. Tsiavos:

In your letter dated March 16, 2004, you requested a tariff classification ruling.

You submitted a sample of a pair of “Elf Shoes” identified as item number 7552. The item consists of a pair of shoe covers worn over footwear and designed as a costume for a person dressing as an elf. The shoe covers are made of green felt with green pom-poms hanging from red felt trim around the ankles. Each shoe cover has an upward pointed toe and a sole made of plastic vinyl. The shoe covers are secured in back with a red tie at the top of the ankle.

The applicable subheading for the “Elf Shoes” identified as item number 7552 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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