The tariff classification of wooden cutting boards with a strainer or with a grater and tray from Taiwan

NY K83082 March 5, 2004 CLA-2-44:RR:NC:2:230 K83082 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Khem Lall Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of wooden cutting boards with a strainer or with a grater and tray from Taiwan Dear Ms. Lall: In your letter dated February 10, 2004 you requested a tariff classification ruling. The ruling was requested on two styles of cutting boards, #2051684 and #2050684. Samples of each style were submitted. They will be returned to you as you requested. Style #2051684 consists of a board made of edge-glued wood measuring approximately 12” wide by 24” long by ¾” thick. The board has smooth, rounded edges, ends and corners. It has a 9” diameter hole cut out on one side off the center. A 9” diameter stainless steel strainer fits inside the hole. The cutting board and the strainer are adapted to be used together, and together they form a whole that will not be sold separately. Style #2050684 consists of a board made of edge-glued wood measuring approximately 12” wide by 14-1/2” long by ¾” thick. The board has rounded edges, ends and corners. In addition, it has four 1” high feet. The board has an 8” x 4-1/2” rectangular cutout on one side near the edge. The cutout has a ¼” deep indented ledge around the opening on the top. The ledge will hold a stainless steel grater which is wrapped separately for safety. The cutout also has a groove around the opening on the bottom, which holds a plastic tray with a flat rim that slides into the groove. The cutting board, grater and tray are designed to be used together, and together they form a whole not sold separately. The cutting board with the strainer (style #2051684) and the cutting board with the grater and tray (style # 2050684) are composite goods consisting of separable components. They are classifiable according to the component which imparts the essential character of the goods. The essential character of both styles of composite goods is imparted by the wooden cutting boards. The cutting boards comprise the greater bulk and value and they play the primary function of the goods. The applicable subheading for the cutting board with the strainer (style #2051684) and the cutting board with the grater and tray (style # 2050684) will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other tableware and kitchenware of wood. The rate of duty will be 3.2 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division