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NY F80908




December 23, 1999

CLA-2-95:RR:NC:2:224 F80908

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Robert P. Kenneally
Tower Group International
150 Eastern Avenue
Chelsea, MA 02150-3352

RE: The tariff classification of a teddy bear cell phone/beverage holder from China.

Dear Mr. Kenneally:

In your letter dated December 10, 1999, you requested a tariff classification ruling, on behalf of J.H. Smith Co., Inc., your client.

You are requesting the tariff classification on an item that is referred to as a teddy bear cell phone /beverage holder. Although the item may function as a cell phone or beverage holder, it is the opinion of this office that in its imported condition it is considered a toy. It will be displayed and sold alone (not holding a real cell phone, for example). The teddy bear has a whimsical appearance that will render it as a source of amusement despite its function as a cell phone or beverage holder.

The applicable subheading for the teddy bear cell phone/beverage holder will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” 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,

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