CLA-2 CO:R:C:G 084335 SS; 840253 NY

Ms. Beth C. Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street, N.W.
New York, N.Y. 10004

RE: Classification of Animated Display figures

Dear Ms. Brotman:

In a letter dated April 27, 1989, addressed to our New York office, on behalf of your client McCrory Stores, you requested a classification ruling for an animated figure of a choir boy under the Harmonized Tariff Schedule of the United States (HTSUS).

The choir boy is described as approximately 24 inches in height, mounted on a metal stand, and having plastic head and limbs, and hair of textile material. It is stated that the figure is wearing a red cap, red pants and jacket, a plaid scarf, and holds a "candle" (consisting of a light bulb on a plastic cylindrical holder) in one hand. Its torso contains a motor; when plugged into an electrical socket and switched on, the "candle" lights up and the figure's head and arm move from side to side.

The merchandise which is the subject of your request is almost identical to the merchandise in our Ruling of June 9, 1989, Headquarters Ruling Letter 083835, a copy of which is enclosed for your reference. HQRL 083835 governs the classification of your merchandise.

The subject merchandise is classifiable under subheading 9502.10.80, HTSUS, which provides for dolls representing only human beings and parts and accessories thereof; other than stuffed, other, other, dutiable at a rate of 12 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Enclosure

singh library 084335
6cc: Area Director, New York Seaport
SSingh:jaj:8/3/89