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NY I89459

December 26, 2002

CLA-2-44:RR:NC:2:230 I89459


TARIFF NO.: 4421.90.9740

Mr. Joel McClure
Restoration Hardware
2391 West Winton Avenue
Hayward, CA 94545

RE: The tariff classification of a wooden birdhouse with a copper roof from China

Dear Mr. McClure:

In your letter dated December 10, 2002 you requested a tariff classification ruling.

The ruling was requested on a wooden birdhouse with a copper roof. The identical birdhouse will be imported in two sizes, a large (style # 4265-0021) and a small (style # 4265-0020). A sample of the large birdhouse was submitted. It consists of a simple rectangular house with a small porch area in the front. The house measures approximately 13” high by 9” wide by 12” long. The complete house including the roof is made of wood and painted white. The roof is additionally covered with fitted copper sheeting. A metal ring shaped hanger is attached to the center of the roof. A large bird hole and a perch are located on the upper portion of the front. The back has a small hole for ventilation. The birdhouse is intended to be sold in the garden section of your home furnishing stores as a functional birdhouse.

The applicable subheading for the wooden birdhouse with a copper roof as described above, style # 4265-0021 and # 4265-0020, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The rate of duty will be 3.3 percent ad valorem.

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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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