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The tariff classification of scallop top crate of wood from the Philippines.
Issued March 2, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C84267 (March 2, 1998)
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
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.
CBP rationale
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.
Full text
PD 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 Philadelphia PA REPLY TO: PORT DIRECTOR, PHILADELPHIA PA 19106
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