N117324 N1 Ruling Active

The tariff classification of a ceramic birdfeeder from China.

Issued August 13, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.5000

Headings: 6912

Product description

The submitted sample, identified as Stock #5074389, SKU 80258643, is a non-porcelain gray-green glazed ceramic birdfeeder in the shape of a teapot with saucer. The teapot measures 5 inches in height by 7.5 inches at its widest diameter. The saucer is separate from the teapot and measures 7 inches in diameter. The teapot does not have a bottom and is thus hollow. It is designed to sit on the saucer and hold birdseed. Six openings around the bottom edge of the teapot allow the birdseed to flow from the teapot into the saucer. The teapot has a removable lid, onto which a ceramic bird is perched. A piece of twine measuring approximately 30 inches in length is inserted through two small holes in the pot lid, then through the teapot, then through two small holes in the saucer. The ends of the twine are tied together underneath the saucer, forming a hanger. Your sample will be returned to you as requested.

CBP rationale

The applicable subheading for the ceramic birdfeeder will be 6912.00.5000, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Other.

Full text

N117324 August 13, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208 RE: The tariff classification of a ceramic birdfeeder from China. Dear Mr. Anuschat: In your letter dated July 27, 2010, on behalf of Fred Meyer, Inc./The Kroger Co., you requested a tariff classification ruling. The submitted sample, identified as Stock #5074389, SKU 80258643, is a non-porcelain gray-green glazed ceramic birdfeeder in the shape of a teapot with saucer. The teapot measures 5 inches in height by 7.5 inches at its widest diameter. The saucer is separate from the teapot and measures 7 inches in diameter. The teapot does not have a bottom and is thus hollow. It is designed to sit on the saucer and hold birdseed. Six openings around the bottom edge of the teapot allow the birdseed to flow from the teapot into the saucer. The teapot has a removable lid, onto which a ceramic bird is perched. A piece of twine measuring approximately 30 inches in length is inserted through two small holes in the pot lid, then through the teapot, then through two small holes in the saucer. The ends of the twine are tied together underneath the saucer, forming a hanger. Your sample will be returned to you as requested. The applicable subheading for the ceramic birdfeeder will be 6912.00.5000, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Other.” The rate of duty will be 6% 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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