CLA-2-39:RR:NC:SP:221 K88993
TARIFF NO. 3924.90.5500
Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a plastic birdhouse from China.
Dear Ms. Marcoux:
In your letter dated September 1, 2004, you requested a classification ruling.
You have submitted an illustration of a sample that is identified as “Apple of Your Eye” Birdhouse, item #27140. This product is made of plastic. It is designed in the shape of a three-dimensional bright red apple and measures approximately 5-1/2” long by 5-1/2” wide by 10-1/2” high. The apple stem is transformed into a pixie-like character whose outstretched arms welcome birds home. The birdhouse is designed with an 8” rope loop at the top to hang on a tree limb. A small round hole located on the front allows birds to have a nesting place inside.
The applicable subheading for the plastic birdhouse will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.
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