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NY J81426




February 28, 2003

CLA-2-95:RR:NC:SP:225 J81426

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Linda Broadford
Reebok International Ltd.
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of a toy cell phone from Taiwan.

Dear Ms. Broadford:

In your letter dated February 20, 2003, you requested a tariff classification ruling.

The submitted sample, a “flip-phone key chain”, is a toy plastic cell phone that measures approximately ½ inch in height x 1-1/2 inches in width x 3-1/2 inches in length (including fake antenna). The top of the phone “flips up” to reveal a numbered keyboard made of metal. Underneath the keyboard, which also flips up, is a compartment that contains three plastic decals (flower, heart, and a butterfly) that can be used to decorate the flip-phone. The flip-phone is attached to a metal chain that measures approximately 1-1/2 inches in length whose link can be opened and snapped onto a backpack. The item is a toy intended for the amusement of a child simulating the use of a real cell phone.

The applicable subheading for the “flip-phone key chain” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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