The tariff classification of bird feeders from China.
Issued September 5, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
You have submitted an illustration of a bird feeder identified as item number C026NA00122. The feeder is designed in the style of a gazebo type birdhouse on top of a pedestal. It measures 13 inches in diameter and 37 inches in height. The bird feeder is made of plastic resin and contains 2 percent of small pieces of stone in the base to add weight and increase the stability. You refer to the feeder as a garden ornament and suggest classification in subheading 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The item is a fully functional feeder and is principally used around the home, in the backyard, to feed birds. The provision for household articles in heading 3924 of the HTSUS is more specific than the provision for other articles of plastics in heading 3926.
CBP rationale
The applicable subheading for the bird feeder will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other.
Full text
NY R04568 September 5, 2006 CLA-2-39:RR:E:NC:N2:221 R04568 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale FL 33301 RE: The tariff classification of bird feeders from China. Dear Mr. Crago: In your letter dated August 7, 2006, you requested a tariff classification ruling. You have submitted an illustration of a bird feeder identified as item number C026NA00122. The feeder is designed in the style of a gazebo type birdhouse on top of a pedestal. It measures 13 inches in diameter and 37 inches in height. The bird feeder is made of plastic resin and contains 2 percent of small pieces of stone in the base to add weight and increase the stability. You refer to the feeder as a garden ornament and suggest classification in subheading 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The item is a fully functional feeder and is principally used around the home, in the backyard, to feed birds. The provision for household articles in heading 3924 of the HTSUS is more specific than the provision for other articles of plastics in heading 3926. The applicable subheading for the bird feeder will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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