CLA-2-39:OT:RR:NC:N4:422
Ms. Gina McClain
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a plastic birdhouse and a plastic bird feeder from China
Dear Ms. McClain:
In your letter dated September 24, 2013, you requested a tariff classification ruling.
The submitted sample is identified as a My Spy Birdhouse Main Offer, SKU# 40412. This item is comprised of a birdhouse and a separate article that is identified as a Close Up Bird Feeder. The birdhouse measures approximately 7¾” in height by 5¼” in width by 4” in depth and features a sloped roof. The structure of the birdhouse and roof is made of acrylonitrile-butadiene-styrene (ABS) plastic material. As you requested, the sample will be returned to you.
The front surface of the birdhouse has an aperture that measures approximately 1½” in diameter through which the bird can enter. Included with the item are two rings made of ABS, one of which has an aperture that measures approximately 1¼” in diameter and one of which has an aperture that measures approximately 1”diameter. The consumer can choose to align and snap either ring over the aperture on the front surface of the birdhouse or not use either ring, based on an included chart that references a list of bird types and the aperture measurement needed for entry of the respective bird. Also included with the item is a cylindrical perch that is made of ABS, measures approximately 1½” in length and can be snapped into a small cylindrical aperture on the front surface of the birdhouse under the entry aperture.
Located on the back of the birdhouse is a removable panel that is made of clear acrylonitrile styrene (AS) plastic material. Also included with the item are four suction cups that are made of polyvinyl chloride (PVC) plastic material. The back of each suction cup has a knob that is designed to fit into a respective keyhole slot, three of which are located on the surface of the clear back panel for the purpose of affixing the birdhouse to the outside surface of a window, thereby enabling people in the home to view the bird that has entered the birdhouse through the entry aperture on the other side of the birdhouse. Double sided square tape is also included as an option to be used on the back of the birdhouse near the suction cups, to provide added strength to the attachment of the birdhouse to the window in colder climates.
A sheet of mylar film is included with the item, to be used as a two way mirror when aligned with the back of the birdhouse and attached to the inside of the window on which the birdhouse will be mounted, so that the people in the home can view the bird within the house but the bird cannot see the people. Included with the item is a paperboard sheet that measures approximately 6” by 7½”. The sheet has a keyhole slot on the top that is designed to receive the knob on the back of the fourth suction cup. The paperboard sheet is designed to be aligned with the back of the birdhouse and attached to the inside of the window on which the birdhouse will be mounted, in order to block out the light from the house after nightfall, so that the bird inside the birdhouse is not disturbed.
The Close-Up Bird Feeder is configured in the shape of a clear plastic hollow globe with one flat side and is made of AS plastic material. It features round apertures on opposing sides that each measure approximately 2¼” in diameter. The birdfeeder measures approximately 4” in diameter from aperture to aperture and 4” in diameter from flat side to opposing side. It measures approximately 4¼” in diameter between each of the two rounded sides that do not have apertures. A black painted steel perch runs through the two apertures with 1½” portions protruding from each side. A PVC suction cup is attached to the flat side to facilitate mounting.
Each of the two articles are considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic structure of the birdhouse provides that article with the essential character and the plastic globe provides the bird feeder with the essential character within the meaning of GRI 3(b)
The applicable subheading for Item Number 40412 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division