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

NY G81241 September 13, 2000 CLA-2-95:RR:NC:2224 G81241 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 August 30, 2000, you requested a tariff classification ruling, on behalf of Accessory network group, Inc., your client. You are requesting the tariff classification on an item that is referred to as a stuffed toy cellular phone cover. The submitted sample which represents “Mickey Mouse” is representative of an assortment of cellular phone covers designated as “Phone Friends”. The other “Phone Friends” include “Minnie Mouse”, “Eeyore”, “Tigger”, “Scooby-Doo”, “102 Dalmatians” and “Piglet”. Detailed illustrations of each of the items that were not submitted are included with the ruling request. The submitted sample will be returned, as requested. Although the item in question may function as a cellular phone holder/cover, it is this office’s opinion that in its imported condition the item would be considered a toy. The product will be displayed and sold alone (not holding a real cellular phone, for example). The item is clearly a source of amusement in its depiction of the “Mickey Mouse” cartoon character, despite its use as a cellular phone holder/cover. The proper classification will be in Chapter 95 of the HTS, as a stuffed toy. 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