The tariff classification of a wood planter from the Philippines.

PD C82928 January 20, 1998 CLA-2-44:RR,E08 C82928 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Tobias Henderson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a wood planter from the Philippines. Dear Mr. Henderson: In your letter dated December 18, 1997 you requested a tariff classification ruling. A sample was submitted with the classification ruling request and will be returned to you as requested. The merchandise can be described as a large square rose planter (style # 107635). The planter is made of wood and is approximately 10 1/4' x 10 1/4" x 5 1/4" with an opening of 7 1/2" x 7 1/2". The planter is detailed with wood trim. The applicable subheading for the wood planter 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, other than as enumerated". The rate of duty will be 3.6%. 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). 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