CBP Ruling N028195 — The tariff classification of a wooden cheese cutting board set from China

Tariff classification

Headings: 4419

Product description

The cutting board is made of 5/8” thick solid rubberwood and has a smooth finish. It is shaped like a paddle or fan with a handle and measures approximately 15” wide x 15” long (including the 5” long handle). The cheese knives are composed of 2 ½” long stainless steel blades, in three different shapes, attached to 2 ½” long rubberwood handles. The value of the wooden board is stated to be more than three times the value of the three knives combined. The wooden cutting board and the cheese knives will be packed together for retail sale at the time of importation. They are intended to be used together to cut and serve cheese. For tariff purposes, they meet the requirements of “goods put up in sets for retail.” They are classifiable together under the provision for the component that imparts the essential character of the set. Based on the value and the bulk, the essential character of this set is imparted by the wooden cutting board.

CBP rationale

The applicable subheading for the wooden cheese cutting board set, style # 3028684, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware, of wood, other (than forks and spoons).

Full text

N028195 June 4, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Khem Lall Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a wooden cheese cutting board set from China Dear Ms. Lall: In your letter dated May 9, 2008 you requested a tariff classification ruling. The ruling was requested on a wooden cheese cutting board set, style # 3028684. Samples of a wooden board and three cheese knives were submitted, which will be returned to you as you requested. The cutting board is made of 5/8” thick solid rubberwood and has a smooth finish. It is shaped like a paddle or fan with a handle and measures approximately 15” wide x 15” long (including the 5” long handle). The cheese knives are composed of 2 ½” long stainless steel blades, in three different shapes, attached to 2 ½” long rubberwood handles. The value of the wooden board is stated to be more than three times the value of the three knives combined. The wooden cutting board and the cheese knives will be packed together for retail sale at the time of importation. They are intended to be used together to cut and serve cheese. For tariff purposes, they meet the requirements of “goods put up in sets for retail.” They are classifiable together under the provision for the component that imparts the essential character of the set. Based on the value and the bulk, the essential character of this set is imparted by the wooden cutting board. The applicable subheading for the wooden cheese cutting board set, style # 3028684, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware and kitchenware, of wood, other (than forks and spoons). 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/. 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

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