CLA-2-64:OT:RR:NC:N2:247
Ms. Cathy Yu
Jakks Pacific
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of footwear from China
Dear Ms. Yu:
In your letter dated August 5, 2024, you requested a tariff classification ruling. You have submitted descriptive literature and five samples. The samples will be returned as requested.
The styles identified as Ariel, Aurora, Belle, Rapunzel, and Tiana, are closed toe/closed heel, below-the-ankle, infant's and children's footwear. The majority of the external surface area of the uppers and the outer soles are composed of rubber or plastics. All of the styles possess a functional strap across the top of the foot and have lateral side hook and loop closures. The footwear designs are very similar and include bright colors and gold metallic materials. Each also includes a faux plastic gem on the strap and a large plastic ornament decorates the center of the upper.
You suggested a classification of 9509.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other for these styles. We disagree. Although the footwear may be marketed and sold as part of a costume (as toy footwear), they are substantially constructed of quality, and not flimsy, materials. The footwear is fully functional for everyday use and offered in a large range of sizes. The Ariel, Aurora, Belle, Rapunzel, and Tiana footwear will be classified in chapter 64 as footwear.
The applicable subheading for the Ariel Aurora, Belle, Rapunzel and Tiana footwear, when imported in sizes 2-3, will be 6402.99.3173, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other: for infants as described in statistical note 2 to this chapter. The rate of duty will be 6 percent ad valorem
The applicable subheading for the Ariel Aurora, Belle, Rapunzel and Tiana footwear, when imported in sizes 7-14, will be 6402.99.3177, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: other. The rate of duty will be 6 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division