CLA-2-83:OT:RR:NC:N1:121
Mr. David Sayler
WoodLink Ltd
1500 WoodLink Drive
P.O. Box 508
Mount Ayr, Iowa 50854
RE: The tariff classification of a bird bath, wall mountings and hooks from China
Dear Mr. Sayler:
In your letter dated April 13, 2010, you requested a tariff classification ruling. The samples you submitted will be returned.
The merchandise under consideration is a line of garden products called Slot ‘n Pin™, which is used for hanging bird feeders, bird houses and other garden accessories. Each component in the Slot ‘n Pin™ product line is imported and sold individually; however, no one component is capable of functioning on its own. Each component is designed to be used in combination with other components to form a complete article. The Slot ‘n Pin™ product line is divided into three basic systems, each consisting of numerous components that are sold separately: the Yard Hanger or Pole Mount System, the Deck Mount Bracket System, and the Wall Mount Bracket System.
Item number SP6 is described as a Bird Bath Bracket/Dish. It is made of a plastic bowl set in a steel ring that is designed to mount onto a connector or adapter from any one of the three systems.
Item number SP21 is described as a Wall Mounting Plate-Single and item number SP22 is described as a Wall Mounting Plate-Double. They are components of the Wall Mount Bracket System. Both mounting plates are made of steel, designed to mount onto a vertical surface, and measure four inches long by two inches wide. The only difference between the two plates is the number of slotted connectors/adaptors that can accommodate other components.
Item number SP24 is described as a Curved Wall Mount Hanger. It is made of steel and measures 7.5 inches by 16 inches by ½ inch. One end of it connects to a Wall Mounting Plate; the opposite end has a hook for hanging a bird feeder, bird house, etc.
Item number SP23 is a Double Curved Wall Mount Hanger. It is made of steel and measures 9 inches by 9.5 inches by ½ inch. One end connects to a Wall Mounting Plate; the other end separates into two hooks for hanging.
The applicable subheading for the Bird Bath Bracket/Dish will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Wall Mounting Plates and the Wall Mount Hangers will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on the other products in the Slot ‘n Pin™ line. Your request for a classification ruling should include the following:
A sample of each article in condition as imported into the United States, if available
A detailed description of each article including its constituent materials
A detailed description of how each article operates/functions
The country of origin of each article
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
In addition to the above, please observe the following general procedures to request classification rulings under the Harmonized Tariff Schedule of the United States (HTSUS):
(1) Ruling requests must concern prospective shipments and be in writing.
(2) Ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear.
(3) The outside of envelopes and packages should be annotated “Binding Ruling Request.”
(4) Rulings will not be issued in response to oral requests.
(5) A copy of the ruling or the ruling control number should be provided with the entry documents filed at the time the merchandise is imported.
(6) Rulings will be binding at all ports of entry, effective on the date of the ruling letter, unless revoked by the Headquarters Office of Regulations and Rulings (OR&R).
(7) Ruling requests must be in writing, and must contain a complete statement of all relevant facts relating to the transaction including: names, addresses, and other identifying information of all interested parties (if known); the manufacturer ID code (if known); name(s) of the port(s) in which the merchandise will be entered (if known); description of the transaction; for example, a prospective importation (merchandise) from (country); a statement that there are, to the importer’s knowledge, no issues on the commodity pending before Customs or any court; and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
(8) Ruling requests must also contain sufficient information to determine the proper tariff classification, such as: a full and complete description of the article, in the condition in which it will be imported; the article’s principal use in the United States; the commercial, common, or technical designation; for articles composed of two or more materials, the relative quantity by weight of each component; samples, individually packed for mailing, or illustrative literature; chemical Analysis, flow charts, CAS number, etc.; inclusion of any special invoicing requirements in Part 141 of the Customs Regulations (if known); and any other information that may assist in determining the appropriate tariff classification of the article.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division