The tariff classification of a decorative wooden birdhouse from China

PD B87457 July 25, 1997 CLA-2.1B:CO:E14 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Lori Aldinger Import Coordinator Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decorative wooden birdhouse from China Dear Ms. Aldinger: In your letter dated July 3, 1997, on behalf of Rite Aid Corporation, you requested a tariff classification ruling. The ruling was requested on Rite Aid item no. 972507, which is a 17 inch decorative wooden birdhouse. The roof is painted with a leaf motif and replicas of sunflowers are placed on both sides. The front of the birdhouse has plastic buttons adorning painted flowers. There is a peg and hole on the front and wooden flowers and birds hang from the bottom of the birdhouse. The applicable subheading for the "decorative wooden birdhouse" will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4% ad valorem. This classification ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Jon A. Batt Port Director Detroit, Michigan