The tariff classification of a kitchen block set from China

N034335 August 28, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Roxane Peiffer Norman G. Jensen, Inc. 3050 Metro Drive, Ste. 300 Minneapolis, MN 55425 RE: The tariff classification of a kitchen block set from China Dear Ms. Peiffer: In your letter dated July 21, 2008, on behalf of the Grohmann Corporation, you requested a tariff classification ruling. A sample of the product to be classified was submitted for our review, which will be returned to you as you requested. The product is a kitchen set composed of a wood block, a wood cutting board, five utensils and five knives. The set will be imported in a cardboard box and will be auctioned or given away at charity events in the imported cardboard box. The wood block is specifically designed to hold the other components. It is an upright one-piece holder measuring approximately 13” long x 4” wide x 9 ¾” high. It has a square cup shaped compartment containing the following 11 ¾” long woody bamboo utensils: a spoon, a slotted spoon, a fork, a slotted spatula and a spatula with a hole in the center. It has a compartment with five slots containing five assorted kitchen knives with wood handles and stainless steel blades. On the other side of the knife compartment is a holder with two grooves vertically supporting a 12” x 7 ¾” x 5/8” wood cutting board. The kitchen set components described above are considered to be “goods put up in sets for retail sale.” They consist of products, classifiable under different headings, put up together to meet a particular need. Although not sold at retail, the products are put up in a manner suitable for sale to directly to users without repacking. “Goods put up in sets for retail sale” are classifiable according to the component that imparts the essential character of the set. The essential character of the kitchen set is imparted by the wood cutting board, the wood block and some of the utensils (other than forks and spoons), which are all classifiable under the same subheading. These components comprise the majority of the items in the set. The applicable subheading for the kitchen set, described above, 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/. The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The ultimate purchaser is generally the last person in the U.S. who will receive the article in the form in which it was imported. 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