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NY G84532




November 29, 2000

CLA-2-95:RR:NC:2:224 G84532

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 toy cellular phone cover from China.

Dear Ms. Keegan:

In your letter dated November 17, 2000, you requested a tariff classification ruling, on behalf of Mitzi International, your client.

You are requesting the tariff classification on an item that is a stuffed toy cellular phone cover, item number D18083. The product is a fully articulated toy stuffed monkey composed of a shell of polyester plush material and stuffed with textile materials. The item measures approximately eight inches in height, and the front torso has an elasticized compartment to hold a cellular phone. Small openings just under the monkey’s head allow the antenna of a cellular phone to protrude.

The item may function as a cellular phone holder, but in its imported condition it would be considered a toy. The item will be displayed and sold alone (not holding a real cellular phone, for example). The monkey has an amusing appearance that will render it as a source of entertainment despite its use as a cellular phone holder. The sample will be returned, as requested.

The applicable subheading for the 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 creaturesand parts and accessories thereof: “Stuffed toys and parts and accessories thereofStuffed 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,

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