CLA-2-76:OT:RR:NC:N4:422
Ms. Gayle E. Meagher
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80207
RE: The tariff classification of a bird feeder from China
Dear Ms. Meagher:
In your letter dated September 7, 2022, on behalf of your client, Classic Brands LLC, you requested a tariff classification ruling. A breakdown of the materials list sheet and a photograph were submitted along with your request.
The item concerned is the Sure Fill Metal Thistle Tube Feeder SKU #104 SF MTL TSL bird feeder. The bird feeder is made from plastic and metal components. The article is designed for outdoor use.
The item is a gray cylindrical bird feeder that measures approximately 6.1 inches long by 6.1 inches wide by 18.75 inches high. The item contains a feed tube, cap mount, and diffuser, all made of polycarbonate plastic. The actuator is made of polypropylene plastic. The fixed cap, flip cap, hanger bar, four ports, and decorative base are all aluminum. The seed tray is made of steel.
The plastic feed tube contains an aluminum top cap and a steel tray base. A flexible metal wire is attached on each feeder side so the item can be hung. To fill the feeder with bird seeds, the user would press the button on the aluminum top cap and fill the feeder with seeds. There are four aluminum ports where birds can perch on the feeder. The feeder can hold approximately 1.5 pounds of seed.
You propose classification for the bird feeder 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 metal and plastic bird feeder under consideration is a composite article. The bird feeder comprises a polypropylene actuator, a polycarbonate feeder tube, a polycarbonate cap mount, a polycarbonate diffuser, an aluminum fixed cap, an aluminum flip cap, an aluminum hanger bar, four aluminum ports, an aluminum decorative base, and a steel seed tray. The plastic, aluminum and steel 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 plastic, aluminum, and steel components of the bird feeder 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 plastic, aluminum, and steel bird feeder is a composite good, 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 aluminum and steel supports, 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 aluminum supports provide structure to the feeder. The aluminum components also provide the greatest value and bulk to the bird feeder. Therefore, it is the opinion of this office that the aluminum components impart the essential character to the bird feeder.
We note that the Sure Fill Metal Thistle Tube Feeder SKU #104 SF MTL TSL is composed of more than one metal. The fixed cap, flip cap, hanger bar, four ports, and decorative base are all comprised of aluminum. The seed tray is comprised 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 aluminum. Therefore, the Sure Fill Metal Thistle Tube Feeder SKU #104 SF MTL TSL will be classified under heading 7615, HTSUS, which provides for household articles of aluminum.
The applicable subheading for the Sure Fill Metal Thistle Tube Feeder SKU #104 SF MTL TSL will be 7615.10.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of aluminum: Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polish pads, gloves and the like: Other: Other. The rate of duty will be 3.1 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 7615.10.9100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7615.10.9100, 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