CLA-2-73:OT:RR:NC:N4:422
Ms. Gayle E. Meagher
Charles M. Schayer & Company
3839 Newport Street
Denver, CO 80207
RE: The tariff classification of birdfeeders from China
Dear Ms. Meagher:
In your letter dated August 25, 2022, on behalf of your client Classic Brands LLC, you requested a tariff classification ruling. A breakdown of material sheets and photographs were submitted with your request. The importer’s website and samples were also reviewed. Samples have already been sent back to you.
The items concerned are the Sweet Tweet Café (#50216) and the Squirrel – X1 (#11) bird feeders. Both bird feeders are predominately made from plastic and steel components. The articles are designed for outdoor use.
The first item is referred to as the Sweet Tweet Café (#50216). It is a cylindrical black wire cage with a red base and red lid. The plastic feed tube is housed inside the feeder. A top steel ring is attached to the top steel lid to hang the item. The feeder measures approximately 7.75 inches long by 7.75 inches wide by 12.25 inches high.
The item contains a polyvinyl chloride (PVC) plastic seed tube. The cage weldment, bottom tray, port with perch, roof, roof locator ring, roof wire form retainer, top cover, finial, hanging ring, and threaded rod are all steel. To fill the feeder with bird seed, the user would unscrew the top ring and lift off the lid and place the seed inside the plastic tube. There are four ports where birds can perch on the feeder. The feeder can hold approximately 1.61 pounds of seed.
The second item is referred to as the Squirrel – X1 (#11). It is a silver cylindrical bird feeder that measures approximately 6.25 inches long by 12 inches wide by 15.5 inches high. The item contains a polystyrene plastic housing. The hinged perch is made of zinc alloy. A port shield, cap, base, moving roof, slider bottom ring, end cap, upper shield is made of steel.
The polystyrene plastic housing is encased in the steel feeder. A steel wire is attached to the top steel lid to hang the item. To fill the feeder, the user would open the top cover and pour the seed into the open top. There are four ports where birds can perch on the feeder. The spring-loaded perch design shuts all ports simultaneously when the weight of a squirrel or larger bird is applied to the perches or lid. The feeder can hold approximately 4.2 pounds of seed.
You propose a classification for both bird feeders in subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” We disagree.
The steel and plastic bird feeders under consideration are both composite articles. The Sweet Tweet Café (#50216) is comprised of a PVC plastic seed tube, a steel cage weldment, a steel bottom tray, a steel port with perch, a steel roof, a steel roof locator ring, a steel roof wire form retainer, a steel top cover, a steel finial, a steel hanging ring, and a steel threaded rod. The Squirrel – X1 (#11) is comprised of a polystyrene plastic housing, a zinc alloy hinged perch, a steel port shield, a steel cap, a steel base, a steel moving roof, a steel slider bottom ring, a steel end cap, and a steel upper shield. The steel, zinc alloy, and plastic components are classified in different headings.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the steel, zinc alloy, and plastic components of the bird feeders in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the steel, zinc alloy, and plastic bird feeders are composite goods, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character.
EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight, or the use of the goods.” We must determine whether the steel and zinc alloy support, or the plastic components impart the essential character to the article under consideration. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In this case, the function of the steel and zinc alloy supports provide structure to the feeder. The steel components also provide the greatest value and bulk to both bird feeders. Therefore, it is the opinion of this office that the steel components impart the essential character to both steel and plastic bird feeders.
We note that the Squirrel – X1 (#11) is composed of more than one metal. The hinged perch is comprised of zinc alloy. The port shield, cap, base, moving roof, slider bottom ring, end cap, and upper shield are all made of steel. Section XV, Note 7 of the HTSUS, states that the classification of articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in the bird feeder that predominates by weight is steel. Therefore, the Squirrel – X1 (#11) will be classified under heading 7323, HTSUS, which provides for household articles of iron or steel.
The applicable subheading for the Sweet Tweet Café (#50216) and the Squirrel – X1 (#11) will be 7323.99.9080, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other.” The rate of duty will be 3.4 percent 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7323.99.9080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7323.99.9080, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division