The tariff classification of Bird Feeders from China

N297358 June 15, 2018 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9780 Gayle Meagher Charles Schayer & Co. 3839 Newport Street Denver, CO 80207 RE: The tariff classification of Bird Feeders from China Dear Ms. Meagher: In your letter, dated May 18, 2018, you requested a tariff classification ruling on several styles of bird feeders on behalf of your client, Classic Brands LLC. Samples were submitted for our review and will be returned, per your request. Style 38081 is a bird feeder with six feeding stations positioned around the base of a central vertical silo constructed primarily of wood with clear plastic sides. A mesh screen at the bottom allows for air flow to dry the seeds after wet weather. A metal hanger is mounted to the top. Style 38082 is a gazebo-shaped bird feeder constructed of wood, metal and plastic, the wood accounting for more than half, by weight, and imparting a substantial portion of the structure and visual appeal. The open design permits birds to perch on all sides. A screen diffuser at the bottom allows for air flow to dry the seeds after wet weather. A metal hanger is mounted to the top. Style 38083 is a bird feeder shaped like a small house with a sloped roof. The roof, front and back are constructed of wood, with a wrap-around metal screen on the sides and bottom to hold feed. Each end features a feeding hole and wooden perch. Per your submission, the wooden elements account for approximately 63% of the article, by weight. You state that it is designed for finches. A metal hanger is mounted to the top. The feeders are constructed of multiple materials that are prima facie classifiable in different headings, i.e., the wood, plastic and metal.  As such, they are composite goods 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 feeders are to be considered.  For styles 38081, 38082 and 38083 your letter indicates that the wooden elements predominate by weight. We find the wood to be the most critical element of the construction of the feeders, indispensable to the form and use.  We therefore believe that the wood provides the bird feeders with their essential character. The applicable subheading for styles 38081, 38082 and 38083 will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem. We are unable to provide a ruling on styles 406 and C-6HB, included in your submission. Additional information sought by this office and necessary to determine classification was not received. 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