The tariff classification of birdbaths from China.

NY R04567 September 5, 2006 CLA-2-39:RR:E:NC:N2:221 R04567 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale FL 33301 RE: The tariff classification of birdbaths from China. Dear Mr. Crago: In your letter dated August 7, 2006, you requested a tariff classification ruling. You have submitted an illustration of a birdbath identified as item number C026NA00042. The birdbath is a two-tier design with a pedestal base. It measures 20 inches in diameter and 33 inches in height. The birdbath is made of plastic resin and contains 2 percent of small pieces of stone in the base portion to add weight and increase the stability. You refer to the birdbath as a garden ornament and suggest classification in subheading 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The item is a fully functional birdbath and is principally used around the home, in the backyard. The provision for household articles in heading 3924 of the HTSUS is more specific than the provision for other articles of plastics in heading 3926. The applicable subheading for the birdbath will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division