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HQ 084205

August 3, 1989

CLA-2 CO:R:C:G 084205 SS; 839332 NY


TARIFF NO.: 9502.10.80; 9505.10.50

Mr. Paul L. Greenlee
Import Department
John A. Steer Co.
28 South Second Street
Philadelphia, PA 19106

RE: Classification of Animated Display figures

Dear Mr. Greenlee:

In a letter dated April 6, 1989, addressed to our New York office, on behalf of Rennoc Corporation, you requested a classification ruling for animated figures of a witch, a snowman, and a Santa Bear imported from Taiwan, under the Harmonized Tariff Schedule of the United States (HTSUS).

The witch and the snowman figures are similar to the merchandise in our Ruling of May 23, 1989, Headquarters Ruling Letter (HQRL) 083715, a copy of which is enclosed for your reference. HQRL 083715 concerns the classification of animated figures representing human beings. Although HQRL 083715 does not specifically mention a snowman, the instant snowman is considered to be figure representing human beings and is thus to be classified in accordance with that ruling. Accordingly, the subject snowman and witch are classifiable under subheading 9502.10.80, HTSUS, which provides for dolls representing only human beings and parts and accessories thereof; other than stuffed, other, over 33 cm in height, other, other, dutiable at a rate of 12 percent ad valorem.

The sample of the animated Santa Bear is almost identical to the merchandise in HQRL 084240, dated July 18, 1989, which is also enclosed for your reference. HQRL 084240 governs the classification of the subject Santa Bear, which is properly classifiable under subheading 9505.10.50, HTSUS.


John Durant, Director

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