The tariff classification of a wooden bird feeder from China

N234218 November 8, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Fort Lauderdale, FL 33302 RE: The tariff classification of a wooden bird feeder from China Dear Ms. Liu: In your letter dated September 25, 2012, you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on October 11, 2012. The ruling was requested on a wooden bird feeder identified as item # A02EA01692. A representative sample was submitted for our examination. The item is a hanging bird feeder made of wood with decorated glass pane sides.  The feeder is generally shaped like a house.  The wooden base is a tray measuring 6” square and ¾” high.  The tray is approximately ½” deep to hold bird seed; the birds can perch on the rim of the tray to eat the seed.  The body of the house is constructed of four vertical wooden posts joined at the top and near the bottom with wooden rails.  The glass panes are inserted and glued in place between the posts and rails.  This construction functions as a receptacle for birdseed for continual feeding.  The feeder has an iron frame roof topped with a wooden knob; the roof can be removed to fill the glass and wood receptacle with seed.  A cotton cord is threaded through the wooden knob and the center of the iron roof, passes through the center of the receptacle, and is anchored to the wood tray bottom.  The cord is tied in a loop at the top of the knob, and allows the bird feeder to be hung from a hook or tree branch. The bird feeder is constructed of multiple materials that are prima facie classifiable in different headings, i.e., the wood, glass, and iron.  As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b).  GRI 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The various elements of the bird feeder are to be considered.  Your letter indicates that the wood predominates, though it is not clear if it does so by weight or by value.  The wood, however, we find to be the most critical element of the construction of the feeder.  The wooden tray allows the birds to feed, and, the posts and rails provide the supporting structure of the receptacle.  The iron lid is decorative and protective, but not chiefly functional.  We find that without the glass and iron, the wood could still passably function as a bird feeding article.  We therefore believe that the wood provides the bird feeder with its essential character. The applicable subheading for the wooden bird feeder will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. The rate of duty will be 3.3 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division