CLA-2-70:RR:NC1:126:K87323
Ms. Nikola Thomas
Wal-Mart Logistics
MS# 0410-L-32
601 N. Walton Blvd.
Bentonville, AR 72716-0410
RE: The tariff classification of a glass hummingbird feeder from China
Dear Ms. Thomas:
In your letter dated June 17, 2004 you requested a tariff classification ruling regarding a glass hummingbird feeder.
A sample was submitted and will be returned to you as requested.
The body of the 4” hummingbird feeder, Stock Number LP0326ABC, consists of a glass bulb (in the shape of a fruit) designed to be filled with liquid hummingbird feed. The product also includes a rubber stopper, a steel hook, a plastic hose and a rubber flower that allows the bird to drink the liquid. The article will be imported without the liquid feed.
The essential character of the feeder is imparted by the glass component that comprises the body of the article.
You indicated that the value of this article is over thirty cents but not over three dollars.
The applicable subheading for the hummingbird feeder will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division