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NY C84267




March 2, 1998

CLA-2-44:RR:TC:E15 C84267

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

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

RE: The tariff classification of scallop top crate of wood from the Philippines.

Dear Ms. Gibson:

In your letter dated February 6, 1998 you requested a tariff classification ruling.

A sample of your style #108099, scallop top crate, was submitted and is being returned, as requested. The crate, as you refer to it, is actually approximately 4 1/2 inches high and 9 inches wide and is made of wood and painted, with the top edges cut in a scalloped design. The product will be imported empty and then filled with domestic products to be sold to consumers.

The applicable subheading for the style #108099, scallop top crate, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other statuettes and other ornaments of wood, other. The rate of duty will be 3.6 percent ad valorem.

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.

C 84267

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.

Sincerely,

William J. Luebkert
Port Director

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