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August 19, 1999

CLA-2-42:RR:NC:341:E85406

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.9026

Mr. Leo Sarmiento
Trans-Border Customs Services, Inc.
Cargo Building #80, Room 228
JFK International Airport
Jamaica, New York 11430

RE: The tariff classification of a novelty cellular phone cover from China.

Dear Mr. Sarmiento:

In your letter dated August 2nd, 1999, you requested a classification ruling for a novelty cellular phone cover/holder from China.

The sample submitted with your request is identified as "100% Polyester Plush Cow-Novelty Cellular Phone Cover/Holder". The item has the primary function as a cellular phone cover/holder; its function as a plaything is secondary. The top opening of the phone cover is secured by a front flap with a hook and loop closure. The front flap of the cellular phone cover features the plush face and hooves of a cow. The rear of the cellular phone cover has a sewn- in belt loop.

The applicable subheading for the novelty cellular phone cover will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for gun cases, holsters, and similar containersÂwith outer surface of textile materials, other, of man-made fibers. The duty rate will be 18.8% ad valorem.

Items classifiable under HTS subheading 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Your sample is being returned as requested.

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 Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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