CLA-2-39:RR:NC:SP:222 D84173
Ms. Sheri Hultquist
Circle International, Inc.
8592 NE Alderwood Road
Portland, OR 97220
RE: The tariff classification of decorative bird houses from
Hong Kong.
Dear Ms. Hultquist:
In your letter received in this office on October 28, 1998,
on behalf of your client United Pacific Imports, you requested a
tariff classification ruling.
You have submitted two samples of decorative bird houses.
Style #07-6665, UP-9108 is a decorative bird house made of
wood and poly resin material. It is composed of 20 percent wood
and 80 percent plastic. Only the front of the bird house is made
with poly resin material. The front of the bird house is highly
decorative and gives the item its essential character. The
remaining portion is made of wood. The front of the bird house
is decorated with a bunny, green vines, flowers, steps, a window
and a door. This article has a circular hole near the top above
the door.
Style #07-6666A, UP-9109 is a decorative bird house composed
of 100 percent polyresin material. The composition of the
polyresin material is 80 percent plastic and 20 percent stone
powder. This bird house is decorated all around in a manner
similar to the above mentioned sample. It is designed with a
hole above the door.
Both bird houses do not appear to be intended to house
actual birds. They are intended as decorations.
These samples are returned as you requested.
The applicable subheading for the decorative bird houses
will be 3926.40.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of plastics and
articles of other materials of headings 3901 to 3914: statuettes
and other ornamental articles. The rate of duty will be 5.3
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 Alice
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division