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F88769 F8 Ruling Active

The tariff classification of a stuffed toy cellular phone cover from China.

Issued June 30, 2000 by U.S. Customs and Border Protection.

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F8 F88769 (June 30, 2000)

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

You are requesting the tariff classification on an item that is identified as style DIS 413B, a stuffed toy cellular phone cover. The product is a fully articulated toy stuffed dragon that has an elasticized opening at the rear to accommodate a small cellular phone. Openings under the dragon’s nostrils allow the antenna of the cellular phone to protrude. The item is about seven inches in length and has a thirty-four inch long textile string attached to its top. The sample will be returned, as requested. Although the product is a functional cellular phone holder, in its imported condition it would be considered a toy. The item will be displayed and sold alone (for example, not holding a cellular phone). The item offers no protection for a cellular phone that it may be holding. The comical appearance of the dragon renders it as a source of amusement despite its use as a cellular phone holder. The proper classification will be as a stuffed toy in Chapter 95 of the HTS.

CBP rationale

a cellular phone). The item offers no protection for a cellular phone that it may be holding. The comical appearance of the dragon renders it as a source of amusement despite its use as a cellular phone holder. The proper classification will be as a stuffed toy in Chapter 95 of the HTS. The applicable subheading for the stuffed 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 creatures…and parts and accessories thereof: Stuffed toys and parts and accessories thereof…Stuffed toys.” The rate of duty will be free.

Full text

NY F88769 June 30, 2000 CLA-2-95:RR:NC:2:224 F88769 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 stuffed toy cellular phone cover from China. Dear Ms. Keegan: In your letter dated June 23, 2000, you requested a tariff classification ruling, on behalf of Cudlie Accessories LLC, your client. You are requesting the tariff classification on an item that is identified as style DIS 413B, a stuffed toy cellular phone cover. The product is a fully articulated toy stuffed dragon that has an elasticized opening at the rear to accommodate a small cellular phone. Openings under the dragon’s nostrils allow the antenna of the cellular phone to protrude. The item is about seven inches in length and has a thirty-four inch long textile string attached to its top. The sample will be returned, as requested. Although the product is a functional cellular phone holder, in its imported condition it would be considered a toy. The item will be displayed and sold alone (for example, not holding a cellular phone). The item offers no protection for a cellular phone that it may be holding. The comical appearance of the dragon renders it as a source of amusement despite its use as a cellular phone holder. The proper classification will be as a stuffed toy in Chapter 95 of the HTS. The applicable subheading for the stuffed 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 creatures…and parts and accessories thereof: Stuffed toys and parts and accessories thereof…Stuffed 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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