CLA-2-39:RR:NC:SP:221 L80138
TARIFF NO. 3926.40.0000
Ms. Francine Marcoux
Hampton Direct
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a decorative teapot birdhouse from China.
Dear Ms. Marcoux:
In your letter dated September 30, 2004, you requested a classification ruling.
The submitted illustration is identified as a Teapot Birdhouse Decoration, item number 27750. The teapot birdhouse is made of plastic and is decorated with three-dimensional purple irises, variegated leaves with stems and a colorful butterfly. The teapot measures approximately 5-3/4 inches high by 6 inches wide. The top includes an adjustable 5-1/2 inch metal chain. The teapot can be hung or placed on a shelf. Although the side of the teapot has a small hole that gives the appearance of an entrance for birds, it is not a functional birdhouse. This is a decorative article of plastic used in the home.
The applicable subheading for the plastic teapot birdhouse will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 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