The tariff classification of a bird feeder from the U.K.

N302875 March 6, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Krisanne Fischer C/O Jenne Frackelton-mail code 126 QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a bird feeder from the U.K. Dear Ms. Fischer: In your letter dated December 31, 2019, you requested a tariff classification ruling. You submitted samples of an item identified as item # M60096, “Happy Tweets Peanut Butter Bird House” which consists of a plastic bird feeder containing suet, which you refer to as “peanut butter.” The feeder measures approximately 5.25” long, 4” wide and 4.25” deep, and is made to resemble a house with a peaked roof. The feeder features a round body to accommodate the suet packed in the plastic jar, mounted on its side within the feeder. The feeder also features a perch in the front and has a 6” metal chain attached to the roof to facilitate hanging from a hook or tree branch. The “peanut butter” is said to be composed of 99.75% beef fat and .25% moisture. To feed the birds, one needs only to unscrew the jar cap and hang the feeder for the birds to enjoy. Your samples will be returned as requested. The item # M60096, “Happy Tweets Peanut Butter Bird House,” bird feeder under consideration is a composite article that is comprised of a plastic feeder and beef suet. The plastic and suet components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the plastic and suet components of the “Happy Tweets Peanut Butter Bird House” in combination, GRI 1 cannot be used as a basis for classification.  GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the “Happy Tweets Peanut Butter Bird House” is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character.EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.”  We must determine whether the plastic feeder or the suet imparts the essential character to the article under consideration. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In this case, the durable plastic feeder can be refilled and reused after the initial serving of suet is consumed. Therefore, it is the opinion of this office that the plastic feeder imparts the essential character to the “Happy Tweets Peanut Butter Bird House.” In accordance with GRI 3(b), the “Happy Tweets Peanut Butter Bird House” in question will be classified as an other household article of plastic. The applicable subheading for item # M60096, “Happy Tweets Peanut Butter Bird House” 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 general rate of duty rate 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division