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NY E86721




October 7, 1999

CLA-2-44:RR:NC:2:230 E86721

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Linda Broadford
Bradlees
1 Bradlees Circle
Braintree, MA 02184

RE: The tariff classification of wood planters from the Philippines

Dear Ms. Broadford:

In your letter dated September 2, 1999 you requested a tariff classification ruling.

The ruling was requested on wood planters manufactured by Island Accents in the Philippines. Samples of two sizes of the same style planter were submitted. The samples will be returned to you as you requested.

The planters are slightly tapered round containers made of 1/4 inch thick wood. The wood sides consist of tapered slats placed side by side and held together with two metal bands which are nailed to the slats. The planters are painted with a solid color inside and outside and with additional flowers along the bottom of the outside. The small planter measures approximately 6 inches high and 5 inches in diameter on the bottom. The larger planter measures approximately 7 inches high and 6 inches in diameter on the bottom.

The applicable subheading for the wood planters 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 3.2 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTSUSA, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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