Canada Border Services Agency
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Advance Rulings for Tariff Classification

Product Name

Charm, cell phone

Technical Reference System Number

234292

Description

This cell phone charm is a plastic Minnie Mouse figurine (statuette) that is approximately 2.5 centimetres (1 inch) tall. A small ring and a pink cord are attached to the head of the figurine. It is used to decorate a cell phone.

Analysis and Justification

This item does not meet the definition of toys found in the general section of the Explanatory Notes to Chapter 95 since it is not for the amusement of children or adults. It is a purely decorative object that is provided for in subheading 3926.40 of the Harmonized System as “statuettes and other ornamental articles”.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the cell phone charm is classified under classification number 3926.40.10.00 of the Customs Tariff.