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The tariff classification of a wood crate from thePhilippines.
Issued March 20, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C85224 (March 20, 1998)
Tariff classification
HTS codes: 4420.90.8000
Headings: 4420
Product description
You also list style #108370(Yellow color) and #108369(Green color) in your ruling request. The crate is made of wood and measures approximately 4 inches high and 8 inches wide and is painted. A metal leaf is attached to the front of the crate and twisted metal loop handles can fold up or down on each end of the crate.
CBP rationale
The applicable subheading for the wood crate, style 108371, 108370 and, 108369 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.
Full text
PD C85224 March 20, 1998 CLA-2-44:RR:TC:E15 C85224 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a wood crate from the Philippines. Dear Ms. Gibson: In your letter dated March 9, 1998 you requested a tariff classification ruling. A sample of your style #108371 (Plum color), wood crate, was submitted and is being returned, as requested. You also list style #108370(Yellow color) and #108369(Green color) in your ruling request. The crate is made of wood and measures approximately 4 inches high and 8 inches wide and is painted. A metal leaf is attached to the front of the crate and twisted metal loop handles can fold up or down on each end of the crate. The applicable subheading for the wood crate, style 108371, 108370 and, 108369 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 3.6 percent ad valorem. Articles classifiable under subheading 4420.90.8000, HTS, which are products of the Philippines are entitled to duty free C 85224 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
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