The tariff classification of a plastic birdhouse from China.
Issued September 17, 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 sample that is identified as “Apple of Your Eye” Birdhouse, item #27140. This product is made of plastic. It is designed in the shape of a three-dimensional bright red apple and measures approximately 5-1/2” long by 5-1/2” wide by 10-1/2” high. The apple stem is transformed into a pixie-like character whose outstretched arms welcome birds home. The birdhouse is designed with an 8” rope loop at the top to hang on a tree limb. A small round hole located on the front allows birds to have a nesting place inside.
Full text
NY K88993 September 17, 2004 CLA-2-39:RR:NC:SP:221 K88993 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 plastic birdhouse from China. Dear Ms. Marcoux: In your letter dated September 1, 2004, you requested a classification ruling. You have submitted an illustration of a sample that is identified as “Apple of Your Eye” Birdhouse, item #27140. This product is made of plastic. It is designed in the shape of a three-dimensional bright red apple and measures approximately 5-1/2” long by 5-1/2” wide by 10-1/2” high. The apple stem is transformed into a pixie-like character whose outstretched arms welcome birds home. The birdhouse is designed with an 8” rope loop at the top to hang on a tree limb. A small round hole located on the front allows birds to have a nesting place inside. The applicable subheading for the plastic birdhouse 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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