The tariff classification of bird feeders from China

N327821 September 1, 2022 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 & Company 3839 Newport Street Denver, CO 80207 RE: The tariff classification of bird feeders from China Dear Ms. Meagher: In your letter dated August 23, 2022, on behalf of your client, Classic Brands LLC, you requested a tariff classification ruling. A breakdown of material sheets and photographs were submitted with your request. The importer’s website and samples were also reviewed. Samples have been previously sent back to you. The items concerned are the Squirrel-X8 (#808) and Trellis Lantern (#82) bird feeders. Both bird feeders are predominately made from plastic and steel components. They are squirrel resistant. The articles are designed for outdoor use. The first item is referred to as the Squirrel-X8 (#808). It is a red cylindrical bird feeder that measures approximately 18 inches high by 7 inches wide by 7 inches in diameter. The item contains a polyvinyl chloride (PVC) plastic seed tube column, a methacrylate acrylonitrile butadiene styrene (MABS) plastic seed funnel, a MABS plastic seed tray, and a PVC plastic tube cap. The perch ring, sleeve, cap, spring retainer, and lid are all steel. The plastic feed tube is housed inside the bird feeder. A flexible cable wire loop encased in plastic is attached to the top plastic cap so the item can be hung. To fill the feeder with bird seed, the user lifts off the top cap. There are four round ports where birds can perch on the feeder. The spring-loaded perch design shuts all ports simultaneously when the weight of a squirrel or larger bird is applied to the perches or lid. The item features a green tension indicator on the spring post, which moves up or down to indicate the weight needed to close the feeding ports. The user would adjust the tension to feed small or larger birds. The feeder can hold approximately 2.5 pounds of seed. The second item is referred to as the Trellis Lantern (#82). It is a bronze cylindrical bird feeder that measures approximately 8.25 inches high by 8.25 inches wide by 12 inches in diameter. The item contains a PVC plastic feed tube and a plastic bumper. The cap, metal band, vertical cage wire, tube collar, hanger pin, seed tray, support ring, and cage collar are all made of steel. The top finial is made of aluminum. The plastic feed tube is housed inside the bird feeder. A flexible cable wire loop encased in plastic is attached to the top steel lid so the item can be hung. To fill the feeder with bird seed, the user would lift off the aluminum finial on the top steel lid. There are four ports where birds can perch on the feeder. The feeder can hold approximately 2.5 pounds of seed. You propose classification for both bird feeders in subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” We disagree. The steel and plastic bird feeders under consideration are both composite articles. Squirrel X8 (#808) is comprised of a PVC plastic seed column tube, a plastic tube cap insert, a MABS plastic seed funnel, and a MABS seed tray, a steel perch ring, a steel sleeve, a steel cap, a steel spring retainer, and a steel lid. Trellis Lantern (#82) is comprised of a PVC plastic tube, a plastic bumper, an aluminum finial, a steel cap, a steel band, a steel vertical cage wire, a steel tube collar, a steel hanger pin, a steel seed tray, a steel support ring, and a steel cage collar. The steel, aluminum, and plastic components are classified in different headings. Classification of merchandise under the 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 schedule covers the steel, aluminum, and plastic components of the bird feeders 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, aluminum, and plastic bird feeders are composite goods, 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 and aluminum supports, or the plastic components impart 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 and aluminum supports provide structure to the feeder. The steel components also provide the greatest value and bulk to both of the bird feeders. Therefore, it is the opinion of this office that the steel components impart the essential character to both of the steel and plastic bird feeders. We note that Trellis Lantern (#82) is composed of more than one metal. The cap, band, vertical cage wire, tube collar, hanger pin, seed tray, support ring, and cage collar are all comprised of steel. The finial is comprised of aluminum. Section XV, Note 7 of the HTSUS, states that the classification of articles of base metal containing two or more base metals are to be treated as articles of the base metal that predominates by weight over each of the other metals. Based on the information provided to our office, the metal in the bird feeder that predominates by weight is steel. Therefore, the Trellis Lantern (#82) will be classified under heading 7323, HTSUS, which provides for household articles of iron or steel. The applicable subheading for the Squirrel-X8 (#808) and Trellis Lantern (#82) will be 7323.99.9080, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other.” The rate of duty will be 3.4 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7323.99.9080, HTSUS, unless specifically excluded, are subject to an additional 25 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.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division