The tariff classification of an iron and glass bird feeder from China

N270001 November 13, 2015 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an iron and glass bird feeder from China Dear Ms. Aldinger: In your letter dated October 15, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Bird Feeder, Item# 9038159. This item is a bird feeder that consists of a base which is designed as a rectangular shaped tray that is made of iron and designed to hold bird feed (not included). The tray measures approximately 7¼” by 4¾” and has a raised rim around the perimeter that measures approximately ½” in height. Affixed to the center of the tray is an iron frame that stands approximately 8¾” in height and has clamps that hold a glass slab within the perimeter of the frame. The glass is decorated with stained glass representations of flowers and a dragonfly. Affixed to the top of the frame is an additional iron part that is bent at an angle and inverted to represent the slanted roof of the item. Affixed to the top of the roof is a chain with an “S” hook that is designed to facilitate hanging. The bird feeder stands at a total height of approximately 9¼”. This item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The glass performs the subordinate role of a decoration. The iron tray performs the primary role of holding the bird feed. Therefore, it is the opinion of this office that the iron tray provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item# 9038159 will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of iron…: other: other: not coated or plated with precious metal: 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division