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NY C81875




November 24, 1997

CLA-2-44:RRE08 C81875

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500

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

RE: The tariff classification of Style # 107631, a wooden recipe card box from the Philippines.

Dear Ms. Gibson:

In your letter dated November 14, 1997 you requested a tariff classification ruling.

A sample was provided with your letter and will be returned as requested. The sample is a wooden , unlined recipe box. The box is approximately 7" high by 6" wide and has an attached hinged lid.

The applicable subheading for the wooden recipe box will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for ...caskets and cases for jewelry or cutlery and similar articles; other than as enumerated, not lined with textile fabrics. The rate of duty will be 5.3%.

Articles classifiable under subheading 4420.90.4500, 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

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