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G84532 G8 Ruling Active

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

Issued November 29, 2000 by U.S. Customs and Border Protection.

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G8 G84532 (November 29, 2000)

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

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.

CBP rationale

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 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 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 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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