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NY N007614




March 6, 2007

CLA-2-73:RR:NC:N1:113

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060

Mr. Glenn Cauley
Bluegrass Woods, Inc.
223 Millboro Industrial Park Rd.
Millboro, VA 24460

RE: The tariff classification of mailboxes and a birdbox/feeder from China

Dear Mr. Cauley:

In your letter dated February 23, 2007, you requested a tariff classification ruling.

The merchandise consists of mailboxes and a birdhouse/feeder made of galvanized steel painted black. These residential mailboxes are available in a variety of sizes and styles. Item number BLGW-001 is a small model measuring 19 inches long by 6 inches wide by 9 inches high. Item number BLGW-002 is a medium mailbox and measures 22 inches long by 8 inches wide by 11 inches high. The large mailbox, item number BLGW-003, is 23 inches long by 11 inches wide by 15 inches high. All three mailboxes are designed to be mounted on a pole outdoors. The last two types of mailboxes will be mounted on the exterior of the house near the front door. The vertical porch mailbox, item number BLGW-004, is 11.5 inches high by 8.5 inches wide by 3.5 inches deep. Item number BLGW-005 is a horizontal porch mailbox. It measures 7.75 inches high by 12 inches wide by 3.5 inches deep. The last article, item number BLGW-007, is a combination birdbox and bird feeder also made of galvanized steel painted black and to be mounted on a pole outside the home. Clamps and bolts are included for mounting installation. It is a smaller version of the first three styles of mailboxes with a circular opening in its door. The birdbox/bird feeder can be used as a birdhouse with its door closed or as a feeder with its door left open. It measures 11 inches high by 6.25 inches wide by 8.5 inches deep.

The applicable subheading for the mailboxes and birdbox/feeder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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