The tariff classification of a steel and glass bird feeder from China.

N302234 February 5, 2019 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080; 9903.88.03 Ms. Gayle E. Meagher Charles M. Schayer & Co. 3839 Newport Street Denver, CO 80207 RE: The tariff classification of a steel and glass bird feeder from China. Dear Ms. Meagher: In your letter dated November 28, 2018, on behalf of your client, Classic Brands LLC, you requested a tariff classification ruling. You submitted a sample and detailed description of an item identified as a Black Lantern Bird Feeder, item # 65037. The feeder is designed in the image of a rounded hanging lantern and features a circular black painted steel roof and seed tray. The rounded clear glass seed hopper is enclosed by four steel supports and has a capacity to hold over three pounds of seed. The feeder is held together by a steel cable with hanging loop which runs from the seed tray, up through the glass seed hopper and through an aperture in the roof. A finial slides down the cable to cover the aperture and keep rain from entering. The steel and glass bird feeder under consideration is a composite article that is comprised of a steel roof, seed tray, supports, cable and a glass seed hopper. The steel and glass components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the steel and glass components of the bird feeder in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the steel and glass bird feeder is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.”  We must determine whether the steel roof, seed tray, supports, and cable or the glass seed hopper imparts the essential character to the article under consideration. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In this case, the function of the steel roof, seed tray, supports, and cable is to provide structure to the feeder. The steel component also provides the greatest value and bulk to the bird feeder. Therefore, it is the opinion of this office that the steel component imparts the essential character to the steel and glass bird feeder. The applicable subheading for the Black Lantern Bird Feeder, item # 65037, will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles …of … steel…: other: other: not coated or plated with precious metal: other: other...other.” The rate of duty will be 3.4 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7323.99.90, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7323.99.9080, HTSUS, listed above. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division