CLA-2-44:RRE08 D81597
Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a MDF serving tray, style
108987 from the Philippines.
Dear Ms. Gibson:
In your letter dated August 21, 1998 you requested a tariff
classification ruling.
A sample was submitted and will be retained in this office
for future reference. The serving tray is composed of 100%
medium density fiberboard and measures approximately 18" long x
12" w. The tray is oval shaped and has a handle on each side.
The tray will be used as a giftset component after importation.
The item appears to be suitable for functional kitchen/table type
use.
The applicable subheading for the wooden tray will be
4419.00.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for "tableware and kitchenware of wood,
other than as enumerated." The rate of duty will be 3.6%.
Articles classifiable under subheading 4419.00.8000, 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.
PD D81597
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,
David Ballard
Port Director
Champlain, NY