CLA-2-44:RR:NC:2:230 D88853
Ms. Lisa Chastain
Fritz Companies, Inc.
3930 W. 29th St.S, Ste.5
Wichita, KS 67217
RE: The tariff classification of wood bird feeders and aluminum bird feeders from Taiwan and China
Dear Ms. Chastain:
In your letter dated February 26, 1999, on behalf of The Hayes Company, you requested a tariff classification ruling.
The ruling was requested on three styles of bird feeders. Descriptive literature was submitted. Item 575-00, the Cedar Deli Birdfeeder, is a 7"x5"x8" bird feeder with a wood bottom, a flat wood top, wood upright ends, Plexiglas front and back sides and a poly-rope cord for hanging. The top is removable so that the feeder may be filled with bird seed. Item 565-02, the Fly in Feeder, is a 12"x8"x8" bird feeder with a wood bottom, a roof shaped wood top, upright wood ends, Plexiglas front and back sides and a poly-rope cord. Item 578-05, the Pagoda Feeder, is a small bird feeder with an aluminum top, an aluminum bottom, a Plexiglas tube middle and an aluminum hanger.
The applicable subheading for the wood bird feeders, items 575-00 and 565-02, will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; other; other. The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the aluminum bird feeder, item 578-05, will be 7615.19.9000, HTSUSA, which provides for table, kitchen or other household articles, of aluminum; other; other. The rate of duty will be 3.1 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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division