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NY L82107

January 28, 2005

CLA-2-44:RR:NC:SP:230 L82107


TARIFF NO.: 4421.90.9740

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

RE: The tariff classification of a wooden birdfeeder from China.

Dear Ms. Marcoux:

In your letter dated January 5, 2005, you requested a tariff classification ruling.

Illustrative literature was submitted for an article identified as a “Wooden Apple House Feeder” (#28110). It is a birdfeeder made of a piece of pine board that has been cut to resemble the shape of a house. A large, apple-shaped opening has been cut out of the center. A horizontal, sliding metal skewer, which runs through the opening, is meant to hold an apple or other fruit to provide a treat for birds to eat. The article, which measures approximately 7” wide by 7¼” high, incorporates a wooden base and a wooden “roof” with faux bark covering. A loop of rope attached to the top of the feeder facilitates hanging it from a tree branch.

The applicable subheading for the #28110 “Wooden Apple House Feeder” will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

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 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 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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