CLA-2-69:OT:RR:E:NC:1:128
Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a porcelain bird feeder from China.
Dear Mr. Crago:
In your letter dated August 20, 2008, you requested a tariff classification ruling.
The merchandise under consideration is a porcelain bird feeder identified as “Halloween Bird Feeder”, Item Number A079IA00573. The bird feeder consists of a figurine with a pumpkin head, which serves to hold the bird feed. The item measures 13.5 inches in height, with the pumpkin head measuring 6.25 inches in diameter by 4 inches in height. It is hand-painted with a glazed finish, and will come in two designs: a male wearing a long-sleeved shirt, overalls and a bow tie, and a female wearing a long-sleeved blouse and a jumper. You have submitted photographs of the bird feeder with your request.
In your letter you indicate that your overseas office in China believes that this item is classifiable under 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles… Other.” Note 1 (v) to Chapter 95 states: This chapter does not cover: Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen, and similar articles having a utilitarian function (classified according to their constituent material). Consequently, the subject porcelain bird feeder is excluded from classification in subheading 9505.90.6000 HTSUS.
The applicable subheading for the porcelain bird feeder, identified as “Halloween Bird Feeder”, Item Number A079IA00573, will be 6911.90.0050, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of porcelain or china: Other, Other.” The rate of duty will be 5.4% 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division