CLA-2-67:OT:RR:NC:N3:348
Ms. Pam Reeder
Evans and Wood & Co., Inc.
900 Town and Country
Suite 150
Houston, TX 77024
RE: The tariff classification of artificial birds from China and India.
Dear Ms. Reeder:
In your letter dated January 10, 2013, on behalf of your client, Hobby Lobby Stores, you requested a tariff classification ruling. The samples are being returned to you, as requested.
Item 368126 consists of three small artificial birds approximately 4.75” in length and 2” in height. The body of each bird is made of polyfoam and is partly covered in painted polyethylene fabric. Feathers are attached to the wing and tail of each bird. A base metal wire, measuring 4” in length, is inserted into the bottom of each bird.
Item 700534 consists of three small artificial birds approximately 4” in length and 1” in height. The body of each bird is made of polyfoam and is partly covered in painted polyethylene fabric. Feathers are attached to the wing and tail of each bird. A base metal wire, measuring 4” in length, is inserted into the bottom of each bird.
Item 700559 consists of three small artificial birds approximately 4” in length and 1” in height. The body of each bird is made of polyfoam and is partly covered in painted polyethylene fabric. Feathers are attached to the wing and tail of each bird. A base metal wire, measuring 4” in length, is inserted into the bottom of each bird.
Item 700989 consists of three small artificial birds approximately 4.75” in length and 2” in height. The body of each bird is made of polyfoam and is partly covered in painted polyethylene fabric. Feathers are attached to the wing and tail of each bird. A base metal wire, measuring 4” in length, is inserted into the bottom of each bird.
Item 774562 consists of three small artificial birds approximately 4” in length and 1” in height. The body of each bird is made of polyfoam and is partly covered in painted polyethylene fabric. Feathers are attached to the wing and tail of each bird. A base metal wire, measuring 4” in length, is inserted into the bottom of each bird.
GRI 2(b) states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
No one component imparts the essential character for the artificial birds, as a result, the birds will be classified in accordance with GRI 3(c).
The essential character of the birds cannot be determined by textile and feathers, so it will be classified in accordance with GRI 3(c). In this instance, the heading for the feathers appears last in numerical order among the competing headings which equally merit consideration. The essential character of the birds are imparted by the feathers.
The applicable subheading for the artificial birds 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 quills ad 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 classification, contact National Import Specialist Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division