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NY C82404




December 8, 1997

CLA-2-83:RR:NC:MM:113 C82404

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000

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

RE: The tariff classification of scallop tin planters from the Philippines

Dear Mr. Andrews:

In your letter dated December 1, 1997, you requested a tariff classification ruling.

The merchandise is a planter (Styles 107645 Blue, 107646 Pink, 107647 Yellow and 107648 Green). Although you describe the items as tin, they are made of a galvanized steel sheet. The planters have scalloped edges and are painted and decorated with a gingham pattern and roses.

The applicable subheading for the planters will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be 1.5 percent ad valorem.

Articles classifiable under subheading 8306.29.0000, 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director

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