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NY K89703




September 29, 2004

CLA-2-44:RR:NC:SP:230 K89703

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740; 4420.90.8000

Ms. Francine Marcoux
Hampton Direct Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a wooden birdfeeder and a wooden wall rack from China.

Dear Ms. Marcoux:

In your letter dated September 15, 2004, you requested a tariff classification ruling. Illustrative literature was submitted for two products.

The first item is identified as a “Sunflower Birdfeeder” (#27580). It consists of a sheet of wood, shaped and painted to resemble a sunflower, with a circular, wire-mesh-covered opening in the center. A wooden receptacle for birdseed is mounted behind the mesh. A perch projects from the face of the flower just below the opening, allowing birds to extract seeds through the mesh. The article, which appears to have an overall diameter of about one foot, can be hung (e.g., from a tree branch) using a loop of twine (included), or it can be mounted atop a 26” tubular metal stake (also included).

The applicable subheading for the #27580 “Sunflower Birdfeeder” will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

The second item is identified as a “Wooden Blow Dryer and Curling Iron Holder” (#27640). This is a wood panel, approximately 6¾” x 13”, intended to be hung on a bathroom wall by means of an attached hook. Two pairs of wooden brackets, designed to support a blow dryer and a curling iron, project from the panel. For aesthetic purposes, the panel features curved upper and lower edges as well as a heart-shaped cutout in the center.

The applicable subheading for the #27640 wall-mount dryer/curling-iron holder will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

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.

Sincerely,

Robert B. Swierupski
Director,

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