The tariff classification of a teddy bear cell phone/beverage holder from China.
Issued December 23, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0025
Headings: 9503
Product description
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.
CBP rationale
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 creatures…and parts and accessories thereof: Other…Toys.” The rate of duty will be free.
Full text
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 creatures…and parts and accessories thereof: Other…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, National Commodity Specialist Division
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