CBP Ruling N097615 — The tariff classification of a Wooden Birdhouse Wind Chime from China

Tariff classification

Headings: 4420

GRI rules applied: GRI 3

Product description

The ruling was requested on decorative wooden birdhouse wind chimes (item # 94-1203). The merchandise is imported packaged for retail sale in a box containing two decorative wooden birdhouses. Each birdhouse has four aluminum chimes and two wooden ornaments attached by string from the bottom of the birdhouse. A loop of rope is attached to the roof to facilitate hanging. The package also includes six small pots of acrylic paint and one brush. The paint is used to decorate the wooden birdhouse and the wooden ornaments. General Rule of Interpretation 3 (b) states as follows: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In the instant case, the decorative birdhouse provides the bulk and the visual impact. The essential character of the goods in question is imparted by the decorative wooden birdhouse.

CBP rationale

The applicable subheading for the subject decorative wooden birdhouse wind chime will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood.

Full text

N097615 April 14, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Judith M. Walter Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a Wooden Birdhouse Wind Chime from China Dear Ms. Walter: In your letter dated March 15, 2010, you requested a tariff classification ruling. The ruling was requested on decorative wooden birdhouse wind chimes (item # 94-1203). The merchandise is imported packaged for retail sale in a box containing two decorative wooden birdhouses. Each birdhouse has four aluminum chimes and two wooden ornaments attached by string from the bottom of the birdhouse. A loop of rope is attached to the roof to facilitate hanging. The package also includes six small pots of acrylic paint and one brush. The paint is used to decorate the wooden birdhouse and the wooden ornaments. General Rule of Interpretation 3 (b) states as follows: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In the instant case, the decorative birdhouse provides the bulk and the visual impact. The essential character of the goods in question is imparted by the decorative wooden birdhouse. The applicable subheading for the subject decorative wooden birdhouse wind chime will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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