The tariff classification of “Pooh” and “Tigger” cellular phone covers from China.

NY G80675 August 10, 2000 CLA-2-95:RR:NC:2:224 G80675 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of “Pooh” and “Tigger” cellular phone covers from China. Dear Ms. Wierbicki: In your letter dated August 8, 2000, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client. You are requesting the tariff classification on two items that are variations on the same theme: toys/cellular phone covers. The items are both identified as # PP212117 which covers the “Pooh” and the “Tigger” version of the item, a cellular phone cover designed as a stuffed toy. The articles are three-dimensional, full figured representations of two storybook/cartoon characters, namely “Pooh” and “Tigger”. Further, the items are whimsical, humorous depictions of these two characters, obviously designed to amuse the user of the product. Each article is constructed with an outer shell of man-made fibers, stuffed with polyester to give the items form, and are about six inches in length and two inches in width. Although the items function as cellular phone holders, each primarily will function as a source of amusement for the consumer. Therefore, the cellular phone holders are properly classified in Chapter 95 of the HTS. The sample will be returned, as requested. The applicable subheading for the “Pooh” and “Tigger” cellular phone covers 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