The tariff classification of a decorative steel bag from the Philippines

NY C81874 November 25, 1997 CLA-2-83:RR:NC:MM:113 C81874 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Al Andrews Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a decorative steel bag from the Philippines Dear Mr. Andrews: In your letter dated November 17, 1997, you requested a tariff classification ruling. The merchandise is a ornamental steel container styled to resemble a paper shopping bag. It has an aluminum handle and measures approximately 14.5 inches in height. The front is decorated with a design of hole-punched hearts, and the back with a single heart cutout. After importation, the steel bag (item number 06731) will be filled with bath and body products and sold as a gift set. The applicable subheading for the steel bag will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof of base metal, other. The rate of duty will be 2 percent ad valorem. Articles classifiable under subheading 8306.29.0000, 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). 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division