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NY K87016




June 29, 2004
CLA-2-94:RR:NC:1:108 K87016

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.6000; 7323.99.9060

Ms. Nikola Thomas
Wal-Mart Logistics
601 N. Walton Blvd.
Bentonville, AR 72716-0410

RE: The tariff classification of a solar lamp and bird feeder combination and a bird feeder from China.

Dear Ms. Thomas:

In your letter dated June 7, 2004, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples consist of the following articles:

1) a composite article, item number PC0293, that is composed of a solar-powered outdoor lamp and bird feeder measuring approximately 12 ½ inches in height. It features an iron top with a removable disk-shaped section, which is embossed with a butterfly motif, that incorporates three solar-cell panels with a nickel-cadmium battery (charged during the daylight); a conical-shaped iron finial with chain and hook for hanging; and a bottom LED lamp within a cylinder-shaped plastic housing (activated in the evening). Beneath its metal top, there is an oblong-shaped clear-glass body, possessing an iron framework, that is painted with cardinal and floral motifs and is securely affixed atop a round-shaped iron base. This base has a top opening with a built-in convex-like receptacle for containing the bird feed; eight bird feeder ports; and an outer concave-like receptacle, all designed for accessing the bird feed which is inserted by removing its metal top section.

2) a bird feeder, item number PC0313A, measuring approximately 16 inches in height, that is similarly composed and constructed as the above-described combination article, item number PC0293, excepting that this item is solely a bird feeder without the built-in solar-powered lamp.

You suggest that both of these items should be classified under subheading 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings: of base metal: other than of brass. However, since the bird feeder without the built-in solar lamp, item number PC0313A, is solely considered to be a bird feeder, consideration of classification under subheading 9405.40.6000, HTS, is precluded.

Since there is no one component that imparts the essential character of the subject composite article, the solar lamp and bid feeder combination - item number PC0293, this merchandise will be classified based on General Rule of Interpretation 3 © under the subheading (9405.40.6000, HTS) which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the solar lamp and bird feeder combination, item number PC0293, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings: of base metal: other than of brass. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the bird feeder, item number PC0313A, will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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