The tariff classification of a bamboo cutting boards and knife set from China

N127073 October 26, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. John Whitson Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a bamboo cutting boards and knife set from China Dear Mr. Whitson: In your letter dated October 8, 2010 you requested a tariff classification ruling. The ruling was requested on a bamboo cutting boards and knife set identified as item # T-322259. A representative sample of the product was submitted for our examination and will be returned to you as requested. The set consists of two 3-ply bamboo cutting boards and two stainless steel knives. The cutting boards are composed of bamboo plywood with molded thermoplastic attached to each end. There is a handle on one end of each board. The cutting boards are packaged together and come in two sizes. The large cutting board measures approximately 17 ½” (L) x 12” (W) x 3/8” thick, and the small cutting board measures approximately 11 ½” (L) x 8” (W) x 3/8” thick. The knives are composed of a stainless steel blade with a polypropylene handle attached. The two knives are sold with the cutting boards as a set and the components are color coordinated to enhance the sets appeal. The large knife measures approximately 9.3” (L) x 1.6” (W), and the small knife measures approximately 7 ½” (L) x 1” (W). General Rule of Interpretation ("GRI") 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The bamboo cutting board and knife set consists of at least two different articles that are, prima facie, classifiable in different headings (or subheadings, according to GRI 6); the cutting boards are classifiable under 4419.00.8000, and the knives under 8211.92.2000, Harmonized Tariff Schedule of the United States (HTSUS). The set also consists of articles put up together to carry out a specific activity, i.e., food preparation. The articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the sets in question are within the meaning of the phrase “goods put up in sets for retail sale”. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Because no component imparts the set’s essential character with respect to material or role, the value of the components is considered. The bamboo cutting boards are the predominating component by weight and value. The applicable subheading for the bamboo cutting boards and knife set will be 4419.00.8000, 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/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division