The tariff classification of a bamboo mincer set from China
Issued October 20, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4419.00.8000
Headings: 4419
Product description
The ruling was requested on a bamboo mincer set, item # A039NA00574. A photograph and product specifications were submitted. The set consists of a cutting board, made of laminated bamboo, and a mincer, composed of a stainless steel blade and bamboo handles. The cutting board measures 6-1/4” x 6-1/4” x 1-1/8”. It is molded with a circular depression, having a diameter equal to approximately the length of the mincer blade. The mincer consists of a curved blade between two handles, one on each end. The cutting board and mincer are designed to be used together to finely chop food. At the time of importation, they are packaged together ready for retail sale. They constitute “goods put up in sets for retail sale” for tariff classification purposes. Goods put up in sets for retail sale are classifiable according to the material that imparts the essential character to the set. The essential character of this set is imparted by the bamboo cutting board, which exceeds the mincer in bulk and value.
Full text
N038835 October 20, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a bamboo mincer set from China Dear Mr. Crago: In your letter dated September 18, 2008 you requested a tariff classification ruling. The ruling was requested on a bamboo mincer set, item # A039NA00574. A photograph and product specifications were submitted. The set consists of a cutting board, made of laminated bamboo, and a mincer, composed of a stainless steel blade and bamboo handles. The cutting board measures 6-1/4” x 6-1/4” x 1-1/8”. It is molded with a circular depression, having a diameter equal to approximately the length of the mincer blade. The mincer consists of a curved blade between two handles, one on each end. The cutting board and mincer are designed to be used together to finely chop food. At the time of importation, they are packaged together ready for retail sale. They constitute “goods put up in sets for retail sale” for tariff classification purposes. Goods put up in sets for retail sale are classifiable according to the material that imparts the essential character to the set. The essential character of this set is imparted by the bamboo cutting board, which exceeds the mincer in bulk and value. The applicable subheading for the bamboo mincer set, item # A039NA00574, 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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