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NY C81396

November 19, 1997

CLA-2-44:RR E08 C81396


TARIFF NO.: 4420.90.8000

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a planter bucket, style # 107127 from the Philippines.

Dear Ms. Gibson:

In your letter dated October 24, 1997 you requested a tariff classification ruling.

A sample was submitted with your request and will be returned to you as stated in your letter. The sample is a painted 100% wood bucket with a metal handle. The bucket measures approximately 4 1/2"H x 6"W.

The applicable subheading for the wood bucket, style # 107127 will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for "wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: other than as enumerated. The rate of duty will be 4%.

Articles classifiable under subheading 4420.90.8000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


David Ballard
Port Director

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