The tariff classification of a stuffed toy cellular phone cover from China.

NY F87829 June 8, 2000 CLA-2-95:RR:NC:2:224 F87829 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Despina Keegan Serko & Simon, LLP One World Trade Center Suite 3371 New York, N.Y. 10048 RE: The tariff classification of a stuffed toy cellular phone cover from China. Dear Ms. Keegan: In your letter dated June 1, 2000, you requested a tariff classification ruling, on behalf of Sarne Corp./Dover Kidz, your client. You are requesting the tariff classification on an item that is designated as style number 40990. The item is a stuffed toy cellular phone cover that consists of a fully articulated toy stuffed rabbit that has an elasticized opening at the rear that expands to accommodate a small cellular phone. An opening, behind each of the ears of the toy rabbit, allows the antenna of the cellular telephone to protrude. The product measures about 6 inches in height from the feet to the tips of the rabbit’s ears. The rabbit is holding a stuffed carrot and is wearing a red ribbon with an attached bell at the neck. The sample will be returned, as requested. Although the item may function as a cellular phone holder, it is the opinion of this office that in its imported condition it would be considered a toy. The product will be displayed and sold alone (not holding a real cellular phone, for example). The rabbit has a whimsical appearance that will render it as a source of amusement despite its use as a cellular phone holder. The proper classification, therefore, will be as a stuffed toy in chapter 95 of the HTS. The applicable subheading for the stuffed toy cellular phone cover will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Stuffed toys and parts and accessories thereof…Stuffed toys.” 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division