K85100 K8 Ruling Active

The tariff classification of a polyresin bird feeder from China.

Issued May 7, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted an illustration of a product that is identified as “Raccoon Bird Feeder” #25790. You identify the component material as polyresin. In a telephone conversation you indicated that the polyresin is comprised of plastics with calcium carbonate filler and

Full text

NY K85100 May 7, 2004 CLA-2-39:RR:NC:SP:221 K85100 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Francine Marcoux Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a polyresin bird feeder from China. Dear Ms. Marcoux: In your letter dated April 7, 2004, you requested a classification ruling. You have submitted an illustration of a product that is identified as “Raccoon Bird Feeder” #25790. You identify the component material as polyresin. In a telephone conversation you indicated that the polyresin is comprised of plastics with calcium carbonate filler and you stated that the calcium carbonate is not derived from natural stone. The feeder is designed in the shape of a three-dimensional raccoon and measures approximately 11-1/2” long by 6” wide. The tail is hallowed and serves as the bird feeder. The feeder holds approximately ½ cup of seeds. The “Raccoon Bird Feeder” is designed to hang on a tree, or on the side of a house, shed or garage. The applicable subheading for the “Raccoon 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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