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NY K88716

August 27, 2004
CLA-2-44:RR:NC:2:230 K88716


TARIFF NO.: 4421.90.9740

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of wooden bird feeders from China

Dear Mr. Stinson:

In your letter dated August 12, 2004 you requested a tariff classification ruling.

The ruling was requested on an assortment of four wooden bird feeders, referenced as mfg. item # SY-S40043ABCD. A sample of one bird feeder was submitted, which will be returned to you as you requested.

The sample is a hanging bird feeder made of wood with decorated glass pane sides. It is shaped like a small birdhouse and measures approximately 11-1/2” high and 6” square at the base. It has a removable wood roof attached to a nylon cord with a loop at the end and it has a wooden feeding tray attached on the bottom. The middle seed holder portion is a rectangular wooden structure with removable glass pane sides. The panes are decoratively painted with flowers and a bee. The product is a decorative functional wooden bird feeder. It is one of an assortment of four styles of bird feeders that vary in color, shape and painted decorations.

The applicable subheading for the wooden bird feeders, item # SY-S40043ABCD, will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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