The tariff classification of a wooden decoration from China
Issued June 4, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The article is made primarily of wood with textile and raffia embellishments. Although referred to as a “birdhouse” the item is not designed to function as such. It merely depicts a tiny birdhouse affixed to a wooden stick rising from a base stand. A picket fence adorns the front of the base which incoporates a turkey with opened feathers and wearing a pilgrim style hat. The turkey carries a sign which reads “Welcome” and behind him stands the the birdhouse and a signpost that reads “Give Thanks”. The birdhouse ornament serves no functional purpose other than to decorate for Thanksgiving. The turkey is the symbol which associates this product with Thanksgiving, a recognized holiday. This office is satisfied that the item meets all requirements for the festive article provision.
CBP rationale
The applicable subheading for the “20" Harvest Birdhouse”, item #990968, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertain-ment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other.
Full text
NY E81905 June 4, 1999 CLA-2-95:RR:NC:SP:225 E81905 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wooden decoration from China Dear Ms. Aldinger: In your letter dated April 12, 1999, received in this office on May 10, 1999, you requested a tariff classification ruling. A sample of the “20" Harvest Birdhouse”, item #990968 was received with your inquiry. The article is made primarily of wood with textile and raffia embellishments. Although referred to as a “birdhouse” the item is not designed to function as such. It merely depicts a tiny birdhouse affixed to a wooden stick rising from a base stand. A picket fence adorns the front of the base which incoporates a turkey with opened feathers and wearing a pilgrim style hat. The turkey carries a sign which reads “Welcome” and behind him stands the the birdhouse and a signpost that reads “Give Thanks”. The birdhouse ornament serves no functional purpose other than to decorate for Thanksgiving. The turkey is the symbol which associates this product with Thanksgiving, a recognized holiday. This office is satisfied that the item meets all requirements for the festive article provision. The applicable subheading for the “20" Harvest Birdhouse”, item #990968, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertain-ment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free. This 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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