CLA-2-44:OT:RR:NC:2:230
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a “wooden cardinal-shaped feeder” from China
Dear Ms. Pendris:
In your letter dated December 16, 2009 you requested a tariff classification ruling.
The ruling was requested on a “wooden cardinal-shaped feeder”. A sample and picture of the product were submitted and will be returned to you as requested. The feeder identified as item # 67730, consists of pine. It has a 4 ½” sisal rope which allows the feeder to be placed on a tree limb or branch. The feeder is shaped like a cardinal and measures approximately 4 ¾’’ (w) x 12 ¾” (h) x 3/8” in thickness. A hole measuring approximately 3 ½” in diameter is cut out of the center of the feeder. An iron skewer measuring 7 ¾’’ is placed through the center hole and is used to hold food in place. The product is a decorative functional wooden bird feeder.
The applicable subheading for the “wooden cardinal-shaped feeder” will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division