The tariff classification of bird feeders from China

N209840 April 12, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Miranda Zhou Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of bird feeders from China Dear Ms. Zhou: In your letter which was received by this office on March 19, 2012, you requested a tariff classification ruling on two styles of bird feeders. Samples and photographs of the bird feeders were submitted for our review. The samples that you submitted are being returned to you as requested. The first item under consideration is described as a corn shape bird feeder (Item 40175). The bird feeder is in the shape of a corn cob with two curling leaves. The item features a wire hook for hanging and at its fullest point measures approximately 10 ½ inches long and approximately 3 ¾ inches wide. The corn shape bird feeder is made of iron. The second item under consideration is described as a snail shape bird feeder (Item 40178). The bird feeder is in the shape of a snail. The item features a wire hook with a 6 ¼ inch chain for hanging. It measures approximately 5 ½ inches in height and approximately 9 inches wide. The snail shape bird feed is made of iron. The applicable subheading for the bird feeders (item 40175 and item 40178) will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division