The tariff classification of wood planter box from the Philippines.

PD C80399 October 22, 1997 CLA-2-44:RR:TC:E15 C80399 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of wood planter box from the Philippines. Dear Ms. Gibson: In your letter dated October 6, 1997 you requested a tariff classification ruling for a product to be imported through the port of Columbus, OH. You submitted a sample of style #06726, 100% wood planter box with scalloped edges. The wood box is approximately 4"H x 5"W. The box is painted, but appears to be of fiberboard construction. The sample is returned under separate cover. The applicable subheading for the wood planter box, style #06726, 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 four 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 . This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). C80399 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