The tariff classification of a cell phone charm from China

NY M81539 April 3, 2006 CLA-2-95:RR:NC:2:224 M81539 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a cell phone charm from China Dear Ms. Balice: In your letter dated March 20, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a cell phone charm, style 87909. The product is essentially a miniature stuffed toy animal that may be attached to a cellular phone. The charm has play value on its own merit and it will also be a source of amusement when it is attached to a cellular phone. The proper classification will be in Chapter 95 of the HTSUS as a stuffed toy that represents an animal. The sample will be returned, as requested by your office. The applicable subheading for the Cellular Phone Charm, style 87909, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division