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NY F88286

June 13, 2000

CLA-2-95:RR:NC:2:224 F88286


TARIFF NO.: 9503.41.0010

Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street
Suite 415
Philadelphia, PA 19106-3883

RE: The tariff classification of a cellular phone cover/beeper cover from China.

Dear Mr. Liberati:

In your letter dated June 5, 2000, you requested a tariff classification ruling, on behalf of Deb Shops, Inc., your client.

You are requesting the tariff classification on an item that you identify as a cellular (mobile) phone cover/beeper cover. The product is labeled 814276, and is a textile representation of a toy lion with textile stuffing. The item has an opening in its back that is made to hold a cellular phone or an electronic beeper. There are two small antenna openings in the back of the item, also. In addition, the item has a removable strap that is attached to the toy lion in two places.

Although the item may function as a cellular phone or beeper holder, it is the opinion of this office that in its imported condition it is a toy. It will be displayed alone (not holding a real cellular phone or beeper, for example). The lion has a whimsical appearance that will render it as a source of amusement despite its function as a cellular phone or beeper holder.

The applicable subheading for the toy cellular phone cover/beeper cover will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereofStuffed 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.


Robert B. Swierupski

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