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NY M80050

February 7, 2006

CLA-2-44:RR:NC:SP:230 M80050


TARIFF NO.: 4421.90.9740

Mr. Michael Mason
LTD Commodities LLC
2800 Lakeside Drive
Bannockburn, IL 60015

RE: The tariff classification of a birdhouse/feeder, of wood, glass and other materials, from China.

Dear Mr. Mason:

In your letters dated December 9, 2005 and January 17, 2006, you requested a tariff classification ruling on an “HMG 2-in-1 Hummingbird Feeder & Birdhouse” (Item 333218). A sample of the item and an illustrated advertisement were submitted for our review.

The sample is a wooden structure, approximately 4¾” wide by 4” deep by 16” high, resembling a three-level house. Each of the two upper levels has an empty interior space, accessible by a front entrance hole, suitable for sheltering birds. The bottom level is occupied by a removable, pink glass bulb intended to be filled with liquid hummingbird feed (not included). The bulb is equipped with a rubber stopper, plastic hose and plastic flower designed to attract hummingbirds and allow them to drink the liquid.

The exterior of the wooden structure is ornamented with a glass butterfly and an entwined, painted metal “vine.” The surfaces of the wooden roof are covered with thin metal sheeting. A loop of twine is attached to the top of the article to facilitate hanging.

The above-described product is a composite good having both decorative and utilitarian capabilities. You have suggested that the glass bulb imparts the essential character of the overall product. While we acknowledge that the bulb plays the key role in the item’s hummingbird-feeding function, we also note that the upper-level wooden compartments endow the article with its ability to provide “housing” or shelter. The wood, in fact, greatly predominates over all the other materials in terms of bulk, weight, structural integrity, surface area and appearance. In addition, according to figures you provided, the value of the wood is almost eight times the value of the glass. Thus, considering the preponderance of these factors, we find that the wood imparts the essential character of the product.

Accordingly, the applicable subheading for the complete “HMG Hummingbird Feeder & Birdhouse” will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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