how to make mushroom birds

Remember to visit Molly Moo and see the craft I made for Michelles daughter Molly.

When Michelle put out a Hen Challenge to her fellow bloggers, I knew I wanted to make some little curly hens who were looking forward to their visit. The challenge was for papier-mâché. I got to the masking tape part and realized that I only had pretty tape. And then I couldnt cover the pretty tape up, so my hens are a little deconstructed. Check out

It can be a little tricky to get the paper into the tiny crevices around the eyes, nose, and feet, but if you really seal it in and use your finger tips to press out any air bubbles, you will have a frog that is tight and secure and whose “bits” don’t fall off when it is thrown across the room to see how high frogs can really jump!

Actually, at Michelle’s invitation, we decided to spend an extra week in England instead of returning to our original destination of Ireland.

Start by balling up newspaper and securing it with cellotape to keep it from unraveling. After positioning the ball atop the cone’s pointed tip, fasten the newspaper ball to the cone with an abundance of cellotape.

CLA-2 CO:R:C:F 956065 K TARIFF No. : 3926. 40. 00 Ms. Regarding the categorization of ornamental mushrooms, Elizabeth Mince, Import Manager at Atlanta Customs Brokers, 5099 Southridge Parkway, Suite 116, Atlanta, Georgia 30349, Write to Ms. Mince: This is in response to your January 5, 1994 request for a ruling on ornamental items, specifically those made of foam and mushrooms. Three submissions were received: a catalog featuring different kinds of decorative mushrooms, a page from a flower shop catalog featuring little mushrooms perched on tree branches, and a model mushroom bird. Our decision is restricted to the items as shown by the mushroom bird sample you submitted and the requirements stated in your letter. FACTS: The sample bird has a tail that is one inch in length and measures about 1-1/2 by 2 inches. The body of the bird is made of styrofoam (plastics). White paper made of wood fibre wraps the body. The body is covered in dried paper-thin pieces of mushroom that are adhered like wings and tails. The material for the eyes and mouth was not stated. The bird has a flat bottom and is painted and embellished in a variety of colors. The bird doesn’t have any hooks or strings to hang it like a Christmas tree ornament. ISSUE: What tariff classification do the aforementioned mushroom birds fall under? LAW AND ANALYSIS: The General Rules of -2- Interpretation (GRI) provide the guidelines for classifying imported goods under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 stipulates that classification must be decided in accordance with the tariff schedule headings and any applicable section and chapter notes. If this isn’t necessary, classification must then be determined in accordance with the remaining GRIs, taken in the proper order. As a result, we must first decide whether the articles fall under GRI 1. First, we examine whether the birds made up of dried plants (mushrooms) fall under heading 0604, HTSUS, which includes grasses, mosses, and lichens as well as foliage, branches, and other plant parts that aren’t flowers or flower buds and are suitable for arrangements or other decorative uses, whether they’re fresh, dried, dyed, bleached, impregnated, or in some other way prepared. “This heading covers not only foliage, branches, etc.” according to the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), a guideline used in determining classification under HTSUS. as such, but also bouquets, wreaths, floral baskets, and other similar items that include grasses, mosses, or lichens, or that incorporate foliage or portions of trees, shrubs, bushes, or other plants. Provided that such bouquets, etc. possess the essential qualities of floristry goods; therefore, even if they include accessories made of different materials (such as wire frames, ribbons, etc.), they stay under this heading. ). “The mushroom birds are not made of leaves, branches, or other plant parts that are good for arrangements or decorative uses. The mushroom birds are completed items with thinly sliced, dried, and boiled mushrooms as one of the components. When the thinly sliced dried mushroom pieces are assembled onto the foam bird bodies and then decorated, the final pieces exhibit a great deal of artistic skill. We are confident that the goods do not fall under heading 0604 Additionally, we are confident that the mushroom birds are not included in subheading 9505 because they lack hooks or strings for hanging from trees. 10. 25, HTSUS, as items other than glass or wood for Christmas celebrations We move on to the next GRI after concluding that the mushroom birds cannot be categorized in accordance with GRI 1. According to GRI 2(b), “the principles of rule 3 shall be applied to the classification of goods consisting of more than one material or substance.” “Goods composed of various components are subject to GRI 3(b), and that regulation mandates that” composite products composed of various components or materials which, to the extent that this criterion is applicable, cannot be categorized using 3(a), shall be categorized as if they consisted of the material or component that gives them their fundamental character. The fragments of mushroom and the styrofoam (plastic) in the shape of three birds are the competing elements that could make up the material or element that gives the birds their fundamental characteristics. We come to the conclusion that the plastic bird bodies and the fragments of mushroom are equally crucial to the character. As a result, GRI 3 cannot be used to classify the mushroom birds (b). According to GRI 3(c), “goods shall be classified under the heading which occurs last in numerical order among those which equally merit consideration when they cannot be classified by reference to 3(a) or (b).” Subheading 1404 is among the subheadings that should be given equal weight with regard to the mushrooms birds. 90. 00, which offers free of duty other vegetable products (mushrooms) not otherwise mentioned or included, and 3926 40. 00, which stipulates that additional plastic items (such as birds-shaped Styrofoam), figurines, and other decorative items are subject to a 5 percent duty 3 percent ad valorem. As a result, the mushroom birds are categorized under subheading 3926 using GRI 3(c). 40. 00. HOLDING: The above-described mushroom birds fall under the subheading 3926, which is statuettes and other ornamental articles made of plastic. 40. 00, HTSUS, with duty at the general rate of 5. 3 percent ad valorem. The following are cited and adhered to Customs Headquarters Ruling Letters 954674 and 954332 dated March 15, 1994, and 955452 dated March 17, 1994. Sincerely, John Durant, Director Commercial Rulings Division . abt,. list_box li,p.

FAQ

How are mushroom birds made?

The body of the bird is made of styrofoam (plastics). White paper made of wood fibre wraps the body. Dried paper thin pieces of mushrooms are glued onto the body in the form of wings and tails.