The tariff classification of a decorative birdhouse from China

N260839 February 6, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a decorative birdhouse from China Dear Ms. Kessens: In your letter dated January 5, 2015, you requested a tariff classification ruling. You have submitted photographs and a sample of a decorative birdhouse, SKU# 15467101. The roof and walls are both shaped and constructed from paperboard and covered with burlap woven textile fabric. The bottom of the birdhouse is made of cement. The birdhouse is accented with imitation leaves, vine, plastic fruit, foam berries and a small plastic bird all of which have been joined by gluing. The birdhouse measures 7-1/4” high and 5” wide. The birdhouse structure provides the overwhelming weight, bulk and value of the article. The birdhouse structure is composed of both paperboard and textile which form an inseparable whole. While the paperboard provides the support and rigidity, the textile greatly enhances the marketability of the item. As a result, we are of the opinion that neither component provides the essential character of the item, therefore, classification is to be determined under General Rule of Interpretation (GRI) 3(c). The applicable subheading for the decorative birdhouse, SKU# 15467101 will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division