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NY C81876




November 24, 1997

CLA-2-44:RRE08 C81876

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Al Andrews
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a wooden planter cache pot from the Philippines.

Dear Mr. Andrews:

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

Samples were submitted and will be returned as requested. The sample is a wooden planter cache pot measuring 6 1/2" x 6 1/2" at the top and tapering to a 4" x 4" base(style 107957 , yellow; style 107958, green). Three triangular cut outs decorate the bottom on each of the four faces. The cache pot will be painted in solid pastel colors with a coordinating plaid painted around the top rim. In your letter you suggest a classification of 4420.10.0000 which provides for statuettes and other ornaments of wood. The cache pots are not merely ornamental.

The applicable subheading for the wooden cache pot 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 4%.

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

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