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NY H81601




June 8, 2001

CLA-2-95:RR:NC:2:224 H81601

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Jennifer Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045

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

Dear Ms. Gomez:

In your letter dated May 21, 2001, you requested a tariff classification ruling, on behalf of Cellaby Creatives, Inc., your client.

You are requesting the tariff classification on an item that is described as a duel purpose stuffed toy animal and cellular phone cover. The product is called either a Cellaby or Cutesies, the names are interchangeable, as per the information contained in your ruling request. The item is made of a cotton/polyester fabric, and each imported style will represent an animal, will be stuffed, and will have the ability to act as a cellular phone cover with a hole on either side of the toy for the cellular phone antenna.

Although the product functions as a cellular phone cover, this office considers the Cellaby/Cutesies a toy representing an animal, therefore properly classifiable in chapter 95 of the HTS. The primary purpose of the instant merchandise is as a source of amusement to the user (note the comical, whimsical nature of the item). You have not requested the sample to be returned, at this time.

The applicable subheading for the toy/cellular phone cover called Cellaby or Cutesies will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or other non-human creaturesand parts and accessories thereof: Stuffed toys 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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