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NY G81499

September 18, 2000

CLA-2-95:RR:NC:2:224 G81499


TARIFF NO.: 9503.41.0010

Leigh Wang
The Disney Store, Inc.
101 North Brand Blvd.
Suite 1000
Glendale, California 91203-2671

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

Dear Ms. Wang:

In your letter dated September 12, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Tigger cellular phone case. The submitted sample that represents the Tigger cartoon character is 100 % polyester and stuffed with a textile material. The product has openings for the cellular phone antenna, as well as, an elasticized pocket for the cellular phone itself. The sample will be returned, as requested.

Although the item in question may function as a cellular phone case/cover, it is the opinion of this office that in its imported condition the product is a toy. The item will be displayed and sold alone (not holding a real cellular phone, for example). The product will be a source of amusement, despite its use as a cellular phone case/cover. The proper classification will be in Chapter 95 of the HTS, as a stuffed toy.

The applicable subheading for the Tigger cellular phone case/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 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.


Robert B. Swierupski

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