N248124 N2 Ruling Active

The tariff classification of a plastic bird feeder from China

Issued December 18, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5650

Headings: 3924

GRI rules applied: GRI 3(b)

Product description

The submitted sample is identified as a My Spy Birdhouse Up Close Bird Feeder, Item# 40427. This item is configured in the shape of a clear plastic hollow globe with one flat side and is made of acrylonitrile-butadiene-styrene (AS) plastic material. It features round apertures on opposing sides that each measure approximately 2¼” in diameter. The birdfeeder measures approximately 4” in diameter from aperture to aperture and 4” in diameter from flat side to opposing side. It measures approximately 4¼” in diameter between each of the two rounded sides that do not have apertures. A black painted steel perch runs through the two apertures with 1½” portions protruding from each side. A polyvinyl chloride (PVC) suction cup is attached to the flat side to facilitate mounting. The Bird Feeder is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic globe provides the bird feeder with the essential character within the meaning of GRI 3(b). As you requested, the sample will be returned to you.

Full text

N248124 December 18, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Gina McClain Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic bird feeder from China Dear Ms. McClain: In your letter dated November 13, 2013, you requested a tariff classification ruling. The submitted sample is identified as a My Spy Birdhouse Up Close Bird Feeder, Item# 40427. This item is configured in the shape of a clear plastic hollow globe with one flat side and is made of acrylonitrile-butadiene-styrene (AS) plastic material. It features round apertures on opposing sides that each measure approximately 2¼” in diameter. The birdfeeder measures approximately 4” in diameter from aperture to aperture and 4” in diameter from flat side to opposing side. It measures approximately 4¼” in diameter between each of the two rounded sides that do not have apertures. A black painted steel perch runs through the two apertures with 1½” portions protruding from each side. A polyvinyl chloride (PVC) suction cup is attached to the flat side to facilitate mounting. The Bird Feeder is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic globe provides the bird feeder with the essential character within the meaning of GRI 3(b). As you requested, the sample will be returned to you. The applicable subheading for Item# 40427 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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