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NY A85193




July 18, 1996

CLA-2-44:RR:NC:GI:230 A85193

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840

Ms. Rose Althoff
Midwest of Cannon Falls
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a snowman birdfeeder from China

Dear Ms. Althoff:

In your letter dated June 26, 1996 you requested a tariff classification ruling.

The ruling was requested on a prospective item, a Snowman Bird Feeder. Drawings and design specifications were submitted. The item is a 17-1/2 inch tall snowman yard decoration with an attached open box for holding birdseed. The two dimensional snowman is approximately 3/4 inch thick and is made of wood and painted. It is attached to two metal rods which are inserted into the ground. The birdseed container box is made of wood and is attached to the snowman by screws.

The applicable subheading for the wooden snowman birdfeeder will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 4.4 percent ad valorem.

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 212-466-5779.

Sincerely,

Roger J. Silvestri
Director

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