CLA-2-70:OT:RR:NC:N4:426
Ms. Jane Taeger
Samuel Shapiro & Company, Inc. One Charles Center
100 N. Charles Street
Suite 1200
Baltimore, MD 21201
RE: The tariff classification of a hummingbird feeder from China
Dear Ms. Taeger:
In your letter dated January 7, 2010, on behalf of Woodstream Corporation, you requested a tariff classification ruling regarding a hummingbird feeder referred to as “Birdscapes Bird Feeder No. 710.”
A sample was submitted with your ruling request.
The central portion of the product – the body of the article – consists of glass in the shape of a cylinder. The birdfeed (nectar) will be stored in this glass cylinder.
The product also includes a steel/plastic top or roof with a chain. In addition, the item includes a steel/plastic stand and base with feeding “flowers.”
The central glass component of the article measures 18 centimeters in height. The top portion of the product measures 5.1 centimeters height and the base/stand measures 5.9 centimeters in height.
The central glass section is the component which will hold the greatest volume of birdfeed.
You indicated that the unit value of this article is over thirty cents but not over three dollars.
In your letter you suggested that this product should be classified as an article of iron or steel in heading 7323, Harmonized Tariff Schedule of the United States (HTSUS). However, the glass component (the tallest section of the article) comprises the central portion of the product. This glass component imparts the essential character of the article. Therefore, heading 7323 is not applicable.
The applicable subheading for the hummingbird feeder (“Birdscapes Bird Feeder No. 710”) will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division