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 garden accessories from China
Dear Mr. Sayler:
In your letter dated May 14, 2010, you requested a tariff classification ruling. The submitted samples will be returned to you.
The merchandise under consideration is part of 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 SP13 is described as a “Ground Anchor.” It is made of steel with a powder coated black finish. It measures 6 inches by 18.5 inches and is designed to screw into the ground and provide a base on which a heavy duty pole is mounted. The Ground Anchor serves as the foundation for the “Yard Hanger or Pole Mount System.”
Item number SP29 is described as a “Heavy Duty 16” Pole.” It is made of steel with a powder coated black finish and measures 16.5 inches by 1 inch by 1 inch. It is designed to attach to a pole connector in order to extend the height of the “Yard Hanger or Pole Mount System” to allow the addition of more accessories.
Item number SP12 is described as a “Mounting Platform.” It is made of steel with a powder coated black finish. It measures 6.5 inches by 6.25 inches by 2 inches and is a component of the “Yard Hanger or Pole Mount System,” which anchors to the ground. It attaches to the top of a heavy duty pole and serves to mount a bird house, bird feeder or other garden accessories.
Item number SP16 is described as an “Oriole Dish Feeder.” It is made of steel with a painted orange finish and consists of a curved shaft attached to a round 5.5 inch dish. It measures 14.75 inches by 5.5 inches by 3.75 inches and is designed to mount onto a Slot ’N Pin™ base connector/adaptor. It is imported ready for mounting to any of the three systems noted above.
Item number SP19 is described as a “Suet Cage Holder.” It is made of steel with a powder coated black finish and measures 2 inches by 2.25 inches by 1.25 inches. It is a bracket used to mount a suet cage (not included) from a Slot ‘N Pin™ base connector/adaptor and is imported ready for mounting to any of the three systems noted above.
You indicated in your letter that based on New York Ruling N101936 dated April 23, 2010, you propose classification for all articles in subheading 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. We agree that this is the correct classification for some of the “Oriole Dish Feeder” and “Suet Cage Holder;” however, the “Yard Hanger System” stakes to the ground and its components do not mount to a wall, deck, etc. Therefore, classification for the components of the “Yard Hanger System” in heading 8302, HTSUS, is not appropriate.
The applicable subheading for the “Mounting Platform,” “Ground Anchor” and “Heavy Duty Pole” will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the “Oriole Dish Feeder” and “Suet Cage Holder” will be 8302.50.0000, 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/.
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