The tariff classification of an Insect Hotel from China

N293108 January 10, 2018 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Marta Portillo HSN 1 HSN Drive St. Petersburg, Florida 33729 RE: The tariff classification of an Insect Hotel from China Dear Ms. Portillo: In your letter, dated December 21, 2017, you requested a tariff classification ruling on behalf of your company’s wholly owned subsidiary, Viatek Consumer Products Group. Product information and a sample were submitted for our review. The sample will be returned, per your request. The “Insect Hotel” is a functional wooden structure similar in use to a birdhouse, but for insects. Shaped like a small house with a sloped roof, it measures approximately 4” across by 10 ½” tall. The open front side is fitted with special nesting and cocooning areas to attract and accommodate various species of insect. A metal hanger is mounted to the top. You state that it will be marketed to casual hobbyists and serious gardeners. The applicable subheading for the insect hotel will be 4421.99.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at charlene.miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division