The tariff classification of a combination hummingbird feeder/wind chime from China

N188636 October 27, 2011 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Mr. Brian G. Pearce CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a combination hummingbird feeder/wind chime from China Dear Mr. Pearce: In your letter dated October 7, 2011, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is described as a “functional hummingbird feeder attached to a wind chime,” item number 865419. Positioned at the top of the product is a wire hook for hanging. Hanging below the hook is a wire-wrapped glass sphere measuring approximately 1 inch in diameter. The feeder hangs below the sphere; it is comprised of a purple glass bottle wrapped in spiraled aluminum wire and a plastic plug and feeding tube that fit into the opening of the bottle. The bottle measures approximately 5-1/2 inches long by 3-1/2 inches in diameter. Hanging below the feeder is another wire-wrapped glass sphere measuring approximately ½ inch in diameter. Below the sphere hangs a wind chime consisting of four 8-inch aluminum tubes, a flat aluminum disc, and a flat purple flower made of steel. The product measures approximately 31 inches in length when hung. You indicate that the feeder and wind chime are not readily detachable and are designed to be used as one article. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI) taken in order. The hummingbird feeder/wind chime is a composite article that is classifiable under more than one heading. We find that there is no essential character for this composite article. Accordingly, item number 865419 will be classified according to GRI 3(c), which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration." Applying GRI 3(c), the merchandise is classifiable under heading 8306, HTSUS, since it occurs last in numerical order of the competing headings. The applicable subheading for item number 865419 will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal. The rate of duty will be 5.8 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division