The tariff classification of a MDF serving tray, style108987 from the Philippines.

PD D81597 September 10, 1998 CLA-2-44:RRE08 D81597 CATEGORY: Classification TARIFF NO.: 4419.00.8000 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