The tariff classification of wood mini trays from the Philippines

NY C82503 December 29, 1998 CLA-2-44:RR:NC:2:230 C82503 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of wood mini trays from the Philippines Dear Ms. Gibson: In your letter dated December 5, 1997 you requested a tariff classification ruling. The ruling was requested on wood mini trays, style numbers 107639, 107640, 107641 and 107642. The styles differ in color. A sample of a mini tray was submitted. It will be returned to you as you requested. The sample is an open container made of 1/4 inch thick wood that has been painted and decorated with a small rose design. The container is approximately 2-1/2 inches high, 5-1/2 inches wide and 4-1/2 inches deep. The sides flare out and have scalloped edges. The applicable subheading for the wood mini trays will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other wooden articles of furniture not falling within chapter 94. The duty rate will be 4 percent ad valorem. Effective January 1, 1998 the duty rate will be 3.6 percent ad valorem. Articles which are classifiable under subheading 4420.90.8000, HTSUSA, 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. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division