CLA-2-67:OT:RR:NC:N3:348
Mr. Robert Kendzie
Studio 33 Inc.
20 Commerce Parkway
Suite 101
Fredericksburg, VA 22406
RE: The tariff classification of artificial birds from China.
Dear Mr. Kendzie:
In your letter dated May 5, 2014, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Style 42985 consists of a set of three artificial birds approximately 12” in length and 6” in height. The body of each bird is made of plastic covered with dyed bird feathers derived from domesticated ducks. The body is decorated with a plastic beak and eyes. The feet are composed of steel wire covered in plastic. Each bird is affixed to a 4½” x 3½” plastic base secured by a piece of steel wire, inserted into their feet. The feathers impart the essential character of the artificial birds.
Goods classifiable under General Rule of Interpretation (GRI) 3(b), Harmonized Tariff System of the United States (HTSUS), are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Therefore, it is the opinion of this office that feathers provide the artificial birds with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Style 42985 will be 6701.00.3000, 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 via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division