The tariff classification of a “Sisal and Burlap Twig Bird” from China.

N254522 July 7, 2014 CLA-2-46:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4602.19.8000 Mathew Samuel Michaels 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of a “Sisal and Burlap Twig Bird” from China. Dear Mr. Samuel: In your letter dated June 9, 2014 you requested a tariff classification ruling. The ruling was requested on a Sisal and Burlap Twig Bird, Style # SB133754. A sample was submitted for our examination and will be returned to you. The artificial bird sits in an upright position and is approximately 4½ inches in length by 2¼ inches in width by 1½ inches in height. It is constructed of sisal (25%), betula twigs (20%), burlap (20%) and styrofoam (35%). The body of the bird is made of styrofoam and is covered with sisal and burlap. The long twigs were used to make the bird’s wings and tail. The article is a composite good consisting of different materials, sisal, betula twigs, burlap and styrofoam. All materials are equally important in making up the artificial bird. Consequently, the article will be classified according to General Rule of Interpretation 3 (c), (GRI), which governs the classification of such goods under the Harmonized Tariff Schedule of the United States (HTSUS). GRI3(c) provides that when neither material imparts the essential character of an article, the article shall be classified under the heading which appears last in numerical order among those which equally merit consideration. Products of plastic are classifiable in chapter 39. Plaiting materials are classifiable in chapter 46. The heading which appears last is 4602, HTSUS. The applicable subheading for the Sisal and Burlap Twig Bird will be 4602.19.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah (con.): Of vegetable materials: Other: Other: Other: Other. The rate of duty will be 2.3 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division