United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B87335 - NY B87482 > NY B87457

Previous Ruling Next Ruling
NY B87457





July 25, 1997

CLA-2.1B:CO:E14

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000

Ms. Lori Aldinger
Import Coordinator
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a decorative wooden birdhouse from China

Dear Ms. Aldinger:

In your letter dated July 3, 1997, on behalf of Rite Aid Corporation, you requested a tariff classification ruling.

The ruling was requested on Rite Aid item no. 972507, which is a 17 inch decorative wooden birdhouse. The roof is painted with a leaf motif and replicas of sunflowers are placed on both sides. The front of the birdhouse has plastic buttons adorning painted flowers. There is a peg and hole on the front and wooden flowers and birds hang from the bottom of the birdhouse.

The applicable subheading for the "decorative wooden birdhouse" will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4% ad valorem.

This classification 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.

Sincerely,

Jon A. Batt
Port Director

Previous Ruling Next Ruling

See also: