The tariff classification of a wooden bird house box from the Philippines

NY C83016 January 21, 1998 CLA-2-44:RR:NC:2:230 C83016 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Mr. Al Andrews Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a wooden bird house box from the Philippines Dear Mr. Andrews: In your letter dated December 31, 1997 you requested a tariff classification ruling. The ruling was requested on a decorative wooden box designed in the shape of a bird house. A sample was submitted, which will be returned to you as you requested. The sample was received with the roof pieces and one base support broken off. The bird house shaped box contains one large drawer compartment which opens up when pulled from the front bird hole. It is made entirely of wood and is painted. After importation, the box will be sold with various bath products as a gift set. The box is suitable for separate use as a decorative container for a variety of items in the home. The applicable subheading for the wooden bird house box will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, not lined with textile fabrics. The duty rate will be 4.8 percent ad valorem. Articles which are classifiable under subheading 4420.90.4500, HTSUSA, 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division