The tariff classification of a plastic birdfeeder and a decorative ceramic plaque from China

N354472 October 28, 2025 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 6913.90.5000; 9903.01.24; 9903.01.25; 9903.88.15 Ms. Melissa Lehmann M.Z. Berger & Co., Inc. 353 Lexington Avenue, 14th Floor New York, NY 10016 RE: The tariff classification of a plastic birdfeeder and a decorative ceramic plaque from China Dear Ms. Lehmann: In your letter dated September 18, 2025, you requested a tariff classification ruling. Photographs were submitted along with your request. The first item is referred to as GHG260 Totoro Bird feeder. The bird feeder is made of resin plastic and is shaped like an acorn. It features the character “Totoro” from the animated movie “My Neighbor Totoro.” A zinc alloy metal hook and jute rope twine attach to the top of the bird feeder, allowing it to hang. The item measures approximately 6.40 inches wide by 7.50 inches high by 6.40 inches deep. The bird feeder is designed for outdoor household use. The second item is referred to as GHG265 Calcifer Ceramic Decorative Plaque. The square-shaped ceramic plaque features the character “Calcifer” from the animated movie “Howl’s Moving Castle.” The plaque is made of dolomite ceramic and contains a hole on each side. A satin ribbon is tied in each hole, and a bow is on top. The item measures approximately 8.00 inches wide by 8.00 inches high by 0.25 inches deep. The plaque is for decorative household use. The applicable subheading for GHG260 Totoro Bird feeder will be 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.” The general rate of duty will be 3.4 percent ad valorem. The applicable subheading for GHG265 Calcifer Ceramic Decorative Plaque will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheadings 3924.90.5650 and 6913.90.5000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheadings 3924.90.5650 and 6913.90.5000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3924.90.5650 and 6913.90.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 3924.90.5650 and 6913.90.5000, 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, including information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division