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NY B88584




September 4, 1997

CLA-2-44:RR:NC:SP:230 B88584

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of wood crates from the Philippines.

Dear Ms. Gibson:

In your letter dated August 7, 1997, you requested a tariff classification ruling.

A sample identified as a "wood crate" was submitted and is being returned to you as requested. It is a 5 1/2" x 6 1/4" x 6 1/2" (H) open-topped box whose base and walls are constructed of 3/8-inch-thick sheets of wood. It is painted white (inside and out), with yellow checkerboard borders and gold accents on the exterior. A bear-shaped opening has been cut out of the front panel and covered on the inside surface with a gold-colored metal screen.

You state that after being imported empty, the above-described crate will be filled with your company's products for retail sale to consumers.

Although your statement describes a packing-container type of use for this product, we find that the item is of more substantial construction and lasting value than an ordinary packing container. Rather than being discarded by the consumer after serving its original purpose, the crate will more likely be retained and used indefinitely. For example, it appears to be suitable for use as a planter, or as a receptacle/holder for household items of various kinds.

The applicable subheading for the crate 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. The rate of duty will be 4%.

Articles which are 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. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.

Sincerely,

Gwenn Klein Kirschner

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