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NY A85380




July 24, 1996

CLA-2-44:RR:NC:GI:230 A85380

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Rose Althoff
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of wooden display sleds with spindle sides from the Philippines

Dear Ms. Althoff:

In your letter dated June 26, 1996 you requested a tariff classification ruling.

The ruling was requested on large and small wooden display sleds. Design specifications for the prospective articles were submitted. The small sled will measure 13 inches long and 5-1/4 inches high; the large sled will measure 35-1/2 inches long and 14-1/2 inches high. Both have metal runners on the bottom and wooden spindles with an acorn motif around the sides and back of the top of the sleds. Although the sleds are intended to be marketed as decorative display articles of wood in your 1997 holiday catalogue, they are capable of being used to hold things in them such as plants, lamps and many other items.

The applicable subheading for the wooden display sleds with spindle sides will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 4.3 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, 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, if the GSP is renewed.

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,


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