CLA-2-44:RR:TC:E15 C82002
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
C82002
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.
Sincerely,
William J. Luebkert
Port Director
Philadelphia PA
REPLY TO: PORT DIRECTOR, PHILADELPHIA PA 19106