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

NY H86544 January 7, 2002 CLA-2-95:RR:NC:2:224 H86544 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of a stuffed toy/cellular phone holder from China. Dear Ms. Kelly-Kobayashi: In your letter dated December 21, 2001, you requested a tariff classification ruling, on behalf of The Arlee Group, your client. You are requesting the tariff classification on an item that is described as a stuffed toy/cellular phone holder. The submitted sample is a stuffed toy cheetah that is composed of a polyester plush material shell, stuffed with textile materials. The product will also be available in the following other stuffed animal forms: a tiger, a frog, a teddy bear, a lamb and a panda bear. The torso of the cheetah has an elasticized compartment to hold a cellular phone, while the head of the toy cheetah has one opening on either side to accommodate a cellular phone antenna. The product is properly classified in chapter 95 of the HTS as stuffed toys because of the item’s amusing appearance that will render it as a source of entertainment despite its use as a cellular phone holder. In addition, it should be noted that the product will not be sold or displayed with a cellular phone, but will be marketed separately. The applicable subheading for the stuffed toy/cellular phone holder will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division