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NY K88345

August 17, 2004

CLA-2-44:RR:NC:N1:118 K88345


TARIFF NO.: 4421.90.9740; 8205.59.5560

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a zipper and button tool from Taiwan and a wooden birdhouse from China.

Dear Ms. Marcoux:

In your letter dated August 6, 2004, you requested a tariff classification ruling.

The merchandise is described thus:

“2-in-1 Zipper and Button Helper,” item 27400, is a tool used to facilitate the zipping and buttoning of apparel. The tool is comprised of a steel wire loop and a steel cup hook on either end of a ramin hardwood handle. The tool measures 11 inches in length and 1 inch in width. When used for buttoning, the wire loop is slipped through the buttonhole, over the button, and then pulled (along with the button) through the buttonhole. When used for zipping, the cup hook is slipped through the zipper pull and then zipped up or down. “Log Cabin Birdhouse,” item 27230, is a birdhouse comprised of wood, bark and mulch from fir trees, foam, and wire. The log cabin birdhouse features tiny wooden shutters, a lattice canopy above the doorway, a hand carved chair, and two screened windows. A string attached to the top of the birdhouse facilitates suspension from a tree. The birdhouse measures 4 ¾ inches in length, 5 inches in width, and 5 ¾ inches in height.

The applicable subheading for the “2-in-1 Zipper and Button Helper” will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other (including parts). The rate of duty will be 5.3% ad valorem.

The applicable subheading for the “Log Cabin Birdhouse” will be 4421.90.9740, HTS, which provides for other articles of wood, other, other, other, other. The rate of duty will be 3.3% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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