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NY F82733




February 22, 2000

CLA-2-44:RR:NC:2:230 F82733

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840

Mr. Keith R. Longmire
Over the Mountain Designs
RR#3, Granville Ferry
Annapolis County, Nova Scotia
Canada B0S 1K0

RE: The tariff classification of functional wood birdhouses and feeders from Canada

Dear Mr. Longmire:

In your letter dated January 26, 2000 you requested a tariff classification ruling.

The ruling was requested for handmade and hand painted wood birdhouses and feeders. One sample of each and a catalogue were submitted. The birdhouses and feeders are decorated with painted birds and scenes and with driftwood sticks. However, their sturdy and practical construction show that they are primarily functional items intended to provide housing and food for birds.

The sample of the birdhouse is made of 3/4 inch thick solid pine pieces that are nailed together. Spaces are left under the eaves of the roof for ventilation and openings are cut out at the four corners of the floor for drainage. A side panel swings open for cleaning and latches closed when finished. The front panel has a bird hole entrance and the inside of the front is ridged to help the young birds climb up.

The bird feeder is made of 3/4 inch thick solid wood and 1/4 inch thick plywood. A drainage hole in the middle of the bottom is covered with a plastic mesh plug which allows water but not the seeds to go through. All the wood pieces are fastened together with nails or screws.

The applicable subheading for the wood birdhouses and feeders will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The general rate of duty will be 3.3 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 212-637-7009.

Sincerely,

Robert B. Swierupski

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