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NY D84173

November 20, 1998

CLA-2-39:RR:NC:SP:222 D84173


TARIFF NO.: 3926.40.0000

Ms. Sheri Hultquist
Circle International, Inc.
8592 NE Alderwood Road
Portland, OR 97220

RE: The tariff classification of decorative bird houses from Hong Kong.

Dear Ms. Hultquist:

In your letter received in this office on October 28, 1998, on behalf of your client United Pacific Imports, you requested a tariff classification ruling.

You have submitted two samples of decorative bird houses.

Style #07-6665, UP-9108 is a decorative bird house made of wood and poly resin material. It is composed of 20 percent wood and 80 percent plastic. Only the front of the bird house is made with poly resin material. The front of the bird house is highly decorative and gives the item its essential character. The remaining portion is made of wood. The front of the bird house is decorated with a bunny, green vines, flowers, steps, a window and a door. This article has a circular hole near the top above the door.

Style #07-6666A, UP-9109 is a decorative bird house composed of 100 percent polyresin material. The composition of the polyresin material is 80 percent plastic and 20 percent stone powder. This bird house is decorated all around in a manner similar to the above mentioned sample. It is designed with a hole above the door.

Both bird houses do not appear to be intended to house actual birds. They are intended as decorations. These samples are returned as you requested.

The applicable subheading for the decorative bird houses will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

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