K87448 K8 Ruling Active

The tariff classification of a bird feeder from China

Issued July 1, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The base of the feeder consists of a steel dish that holds the birdseed. The dish measures approximately 7 inches in diameter and .75 inch in depth. Projecting upward from the center is a steel rod to which is affixed stained glass leaves, hearts and a hummingbird. The bird feeder stands about 13.5 inches in height.

CBP rationale

The applicable subheading for the bird feeder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, not coated or plated with precious metal, other, other, other.

Full text

NY K87448 July 1, 2004 CLA-2-73:RR:NC:N1:113 K87448 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Nikola Thomas Wal Mart Logistics 601 N. Walton Blvd. Bentonville, AR 72716-0410 RE: The tariff classification of a bird feeder from China Dear Ms. Thomas: In your letter dated June 14, 2004, you requested a tariff classification ruling. The sample you submitted is a bird feeder made of steel and glass (item number 375799). The base of the feeder consists of a steel dish that holds the birdseed. The dish measures approximately 7 inches in diameter and .75 inch in depth. Projecting upward from the center is a steel rod to which is affixed stained glass leaves, hearts and a hummingbird. The bird feeder stands about 13.5 inches in height. The applicable subheading for the bird feeder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, not coated or plated with precious metal, other, 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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