If the cellophane is enclosed and can't be touched, then it is exempt, just as iron on interfacing and fabric glue that holds on trim, if its completly unexposed it's considered inaccessable.
On a retail sale, you do not have to show a buyer proof of testing, nor do you have to tell a buyer where you source your supplies. Now if you are selling supplies, I think you will harm your sales if you do not want to disclose your testing , but if something doesn't require testing since it's sewn inside, then there is no reason to test,
If you don't think something is compliant, don't buy it. And if someone blatently says they know it's not compliant, that's just plain dumb. I personnaly wouldn't buy a toy for a baby that had button eyes. but, buttons on a dress I wouldn't worry about, They don't have to pass small parts testing, as buttons on a child's garment need to be small, as per the CPSC, but I check them for secureness, as machine sewn buttons aren't tied off, nor sewn as securely as proper hand sewn one.
