CLA-2 CO:R:C:G 083978 SS; 837942

Mr. Marc S. Greenberg
American Shipping Company
600 Sylvan Avenue
P.O. Box 1486
Englewood Cliffs
New Jersey, 07632

RE: Classification of Animated Display Figures

Dear Mr. Greenberg:

In a letter dated February 10, 1989, addressed to our New York office, on behalf of Electro Plastics Inc., you requested a classification ruling for animated figures of Santa Claus from China.

The merchandise which is the subject of your request, is almost identical to the merchandise in our Ruling of June 8, 1989, Headquarters Ruling Letter 083471, a copy of which is enclosed. HQRL 083471 governs the classification of your merchandise. The merchandise is classifiable under 9502.10.80, HTSUS, which provides for dolls representing only human beings and parts and accessories thereof; other than stuffed, other, not over 33cm in height, other, other, dutiable at a rate of 12 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Enclosure