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NY C82002

November 26, 1997

CLA-2-44:RR:TC:E15 C82002


TARIFF NO.: 4420.90.8000

Al Andrews
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of wood planters from the Philippines.

Dear Mr. Andrews:

In your letter dated November 14, 1997 you requested a tariff classification ruling.

A sample of style 107636 (Blue) square planter with handle was submitted and will be returned, as requested. The planter also comes in green, style 107635. The square planter measures 6 1/4 inches x 6 1/4 inches at the opening and tapers down to a 4 inch x 4 inch base, with an attached 6 1/2 inch arched wire swivel handle attached to two sides. The planters are painted in distressed blue or green and decorated with a painted rose on one face.

The applicable subheading for style 107636 (blue) and style 107635 (green) square wood planters with handle will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be four percent ad valorem.

Articles which are classified 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.


William J. Luebkert
Port Director

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