Base
N0134242007-07-16New YorkClassification

The tariff classification of a twig bird’s nest decoration from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-08 · Updates monthly

Summary

The tariff classification of a twig bird’s nest decoration from China

Ruling Text

N013424 July 16, 2007 CLA-2-46:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.19.3500 Mr. Garth Pauley Jo-Ann Stores, Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of a twig bird’s nest decoration from China Dear Mr. Pauley: In your letter dated June 19, 2007 you requested a tariff classification ruling. The ruling was requested on a decorative bird’s nest, article HL38-8SRM038. A sample of the article was submitted, which will be returned to you as you requested. The sample consists of a raised nest containing painted Styrofoam bird’s eggs. The eggs are glued inside the nest. The nest is made primarily of twigs, less than 1 cm in diameter, which comprise a triangular base and a circular spray approximately 13 inches in diameter. The twigs are held together with wire and glue. Interspersed within the twig spray are dried blades of grass and dried leaves. In addition, dried grass in a circular layer is placed directly under the eggs and two soft goose feathers are glued on for additional decoration. The essential character of this article is imparted by the twigs, which comprise the bulk of the article. The applicable subheading for the decorative bird’s nest, article HL38-8SRM038, will be 4602.19.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for basketwork, wickerwork and other articles, made from plaiting materials, of vegetable materials, other, of willow or wood, wickerwork. The rate of duty will be free. 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/. Importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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