The tariff classification of a wood treat bird toy from China

NY L88149 October 28, 2005 CLA-2-44:RR:NC:2:230 L88149 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue, N.W. Grand Rapids, MI 49504 RE: The tariff classification of a wood treat bird toy from China Dear Mr. Morse: In your letter dated October 7, 2005, on behalf of your client, Meijer Distribution, you requested a tariff classification ruling. The ruling was requested on a product identified as the “Fruit Kabob”, item # BA900, UPC # 0-030172-00017-1. A sample of the product was submitted, which will be returned to you as you requested. The sample is a six-inch long hanging toy composed of assorted items attached to a metal rod and a screw clip fastener. The items are strung on the metal rod through holes in their centers, giving the appearance of being skewered. The items consist of a small pink plastic rock, a solid wood orange, a blue plastic rock, a solid yellow wood banana, a yellow plastic rock, a cotton rope with fringes and a small cowbell. The product is attached to a hang tag that describes it as a “Fruit-Flavored Wood Treat Toy” and states that it “Satisfies Birds’ Natural Pecking Instinct.” The “Fruit Kabob” is a composite good consisting of different materials. General Rule of Interpretation 3(b), Harmonized Tariff Schedule, states that composite goods consisting of different materials shall be classified according to the material which imparts the essential character. The essential character of the “Fruit Kabob” is imparted by the wood fruit. The orange and banana shaped wood pieces are the featured treats of the article. There are two wood fruit pieces as compared to one rope and one bell. The wood fruit pieces are more prominent than the smaller plastic rock pieces, which appear to be used only as decorative dividers and not as treats for a bird. The applicable subheading for the “Fruit Kabob,” item # BA900, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division