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 a sample. The sample will be returned as requested.
Style Cinderella Light Up is a closed toe/open heel, below-the-ankle, below-the-knee, girl's shoe. The upper and outer sole consist of 100 percent molded rubber or plastics. The upper features a functional heel strap and closure, a heel with a light-up component, and a molded plastic bow with an affixed faux gem. You state that you will import this style in sizes 2-3 and 7-14. An F.O.B. value of $5.00 per pair was submitted.
You suggest 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. We disagree. Although the footwear may be marketed and sold as part of a costume (and toy footwear), they are substantially constructed of quality, not flimsy, materials. The footwear is fully
functional for everyday use and offered in a large range of sizes. The Cinderella Light Up footwear will be classified in chapter 64 as footwear.
The applicable subheading for the style Cinderella Light Up footwear, when imported in size 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 style Cinderella Light Up 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.
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