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The tariff classification of papier-mache birdhouses from China.
Issued December 9, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L88888 (December 9, 2005)
Tariff classification
HTS codes: 4823.90.2000
Headings: 4823
Product description
Each birdhouse is a hollow, molded article, said to consist of papier-mache, measuring approximately 7½” high by 5” in maximum diameter. The front incorporates a 1”-diameter entrance hole with a small wooden perch projecting below it. A few metal ornaments and a wooden “welcome” sign are attached near the top, as is a looped cord for hanging purposes. The exterior is decoratively painted. The three samples are essentially the same, but differ in shape and color.
CBP rationale
The applicable subheading for the # 943745 birdhouses will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of papier-mache.
Full text
NY L88888 December 9, 2005 CLA-2-48:RR:NC:SP:234 L88888 CATEGORY: Classification TARIFF NO.: 4823.90.2000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of papier-mache birdhouses from China. Dear Ms. Aldinger: In your letter dated November 15, 2005, you requested a tariff classification ruling. Three samples, identified collectively as an “assortment of paper-mache birdhouses” (# 943745), were submitted for our examination and are being returned to you as requested. Each birdhouse is a hollow, molded article, said to consist of papier-mache, measuring approximately 7½” high by 5” in maximum diameter. The front incorporates a 1”-diameter entrance hole with a small wooden perch projecting below it. A few metal ornaments and a wooden “welcome” sign are attached near the top, as is a looped cord for hanging purposes. The exterior is decoratively painted. The three samples are essentially the same, but differ in shape and color. The applicable subheading for the # 943745 birdhouses will be 4823.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of papier-mache. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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