The tariff classification of a cheese board and slicer from China

NY M87227 November 8, 2006 CLA-2-44:RR:NC:2:230 M87227 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway – 2nd Floor New York, NY 10018 RE: The tariff classification of a cheese board and slicer from China Dear Ms. Whitley: In your letter dated October 6, 2006, on behalf of your customer, Bed, Bath & Beyond, you requested a tariff classification ruling. The ruling was requested on a wood cheese board and slicer, style # BBBHW-08. A sample of the product was submitted, which will be returned to you as you requested. The sample consists of a rectangular wood cutting board with an attached cheese slicer. The board is made of edge-glued maple wood and measures approximately 9” x 6” x 1”. It has a groove running across the width near one end. The slicer consists of a rotating metal rod arm with a wire attachment. The wire rests inside the groove when not in use for cutting cheese. The cheese board with the slicer is packed in a retail box with two replacement wires. The cheese board and slicer, style # BBBHW-08, is a composite good consisting of a wood cutting board and a metal cutting utensil. The essential character of the composite good is imparted by the wood cutting board, which comprises the greater bulk of the product. The applicable subheading for the cheese board and slicer, style # BBBHW-08, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware, of wood, other. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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