CLA-2-67:OT:RR:NC:N3:348
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of an owl from China.
Dear Ms. Liu:
In your letter dated February 18, 2013, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Item A079NA02394 is a standing owl approximately 10 ¾” (H) and 6” (L). The body is made of styrofoam and covered with chicken feathers. The eyes, feet and base are all made of plastic. The owl is permanently mounted to the base by wire inserted into the bottom of the owl’s feet.
Item A079NA02394 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. In this case we find the feathers impart the essential character of the owl and determine the classification.
The applicable subheading for Item A079NA02394 will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quilts and scapes): Articles of feathers or down. The rate of duty will be 4.7% 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division