10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a decorative wooden birdhouse from China
Issued July 25, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B87457 (July 25, 1997)
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
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.
CBP rationale
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.
Full text
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
More rulings on the same tariff codes
The tariff classification of pumpkin decorations from China
The tariff classification of a wooden angel decoration from Israel
The tariff classification of a decorative birdhouse from China
The tariff classification of a decorative hanging arch from China
The tariff classification of wooden tabletop signs from China
The tariff classification of a flower décor with clip from China
The tariff classification of wooden décor from China
The tariff classification of wooden decor from China
The tariff classification of a decorative wooden sign from China
The tariff classification of wooden nutcrackers from China.
Follow B87457
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.