I87123 I8 Ruling Active

The tariff classification of a plastic bird feeder from China.

Issued October 11, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You state that the feeder is made of 100% polyresin. A small black chain affixed to the base is used to hang the feeder. Your letter of inquiry further states that the feeder will be hung outside the home for bird lovers to enjoy bird watching.

Full text

NY I87123 October 11, 2002 CLA-2-39:RR:NC:SP:221 I87123 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Gail Hagans D. L. Bynum & Company Inc. 510 Plaza Drive, Suite #1890 Atlanta, GA 30349 RE: The tariff classification of a plastic bird feeder from China. Dear Ms. Hagans: In your letter dated September 27, 2002 on behalf of your client IBS, LLC, you requested a classification ruling. The sample you submitted is identified as item number 496, Cardinal Bird Feeder. You state that the feeder is made of 100% polyresin. A small black chain affixed to the base is used to hang the feeder. Your letter of inquiry further states that the feeder will be hung outside the home for bird lovers to enjoy bird watching. The applicable subheading for the plastic bird feeder will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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