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NY L84438




May 11, 2005

CLA-2-95:RR:NC:SP:225 L84438

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Anna Maria Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of toy dress-up shoes and slippers from China.

Dear Ms. Rogalski:

In your letter dated April 21, 2005, you requested a tariff classification ruling.

You submitted the following samples, which are being returned per your request except for style 18266 which will be retained for training purposes:

Style 18266, Ariel Shoes, is a pair of faux open toe shoes made of purple plastic with a textile green vamp that is decorated with glued-on faux purple fur and silver beads. Glued in the center of the faux fur is a silver paper portrait of Ariel. Attached to the shoes is a hangtag that indicates that the shoes are intended for “dress-up” role-play by children three years of age and older.

Style 18293, Cinderella Ballet Slippers, is a pair of light blue polyester slippers that resemble ballet slippers with a silver elastic strap that secures the slipper to the foot and a non-skid dot sole. Attached to the toes is an image of Cinderella with a silver paper backing. The slippers lack an insole and lining and are flimsy in their construction. The slippers are marketed for children’s use in dress-up role-play activity. They are not available in assorted sizes and are constructed in a manner that would be unsuitable for any form of practical use by children.

Style 18294, Snow White Ballet Slippers, is a pair of dark blue polyester slippers that resemble ballet slippers with an elastic strap of textile red and blue flowers that secures the slipper to the foot and a non-skid dot sole. Attached to the toes is an image of Snow White with a gold paper backing. The slippers lack an insole and lining and are flimsy in their construction. The slippers are marketed for children’s use in dress-up role-play activity. They are not available in assorted sizes and are constructed in a manner that would be unsuitable for any form of practical use.

Style 18295, Aurora Ballet Slippers, is a pair of pink polyester slippers that resemble ballet slippers with an elastic strap of silver textile decorated with two rosettes and non-skid dot soles. Attached to the toes is an image of Aurora with a gold paper backing. The slippers lack an insole and lining and are flimsy in their construction. The slippers are marketed for children’s use in dress-up role-play activity. They are not available in assorted sizes and are constructed in a manner that would be unsuitable for any form of practical use.

The applicable subheading for style 18266, Ariel Shoes, style 18293, Cinderella Ballet Slippers, style 18294, Snow White Ballet Slippers, and style 18295, Aurora Ballet Slippers, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; 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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