The tariff classification of a bamboo cutting board from China
Issued November 5, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4419.00.8000
Headings: 4419
GRI rules applied: GRI 3, GRI 3(b)
Product description
The cutting board rests atop a stainless steel tray, held in place by the tray’s shaped upper rim. The steel tray is removable and can be used as a base to hold the cutting board, or as an open tray for food storage. The bamboo cutting board has silicone grips affixed to its underside to secure it in place while in use on a countertop or other surface. There is a metal casing affixed around the outer edge of the cutting board at its midpoint. The bamboo cutting board will be used primarily for food preparation. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") 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 with a stainless steel tray is a composite good made up of different components. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the item is imparted by the bamboo cutting board, which predominates both in use and in stated value.
CBP rationale
The applicable subheading for the bamboo cutting board will be 4419.00.8000, HTSUS, which provides for Tableware and kitchenware of wood: Other.
Full text
N127766 November 5, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Michelle Dias Princess House, Inc 470 Myles Standish Blvd Taunton, MA 02703 RE: The tariff classification of a bamboo cutting board from China Dear Ms. Dias: In your letter dated October 18, 2010 you requested a tariff classification ruling. The ruling was requested on a bamboo cutting board with a stainless steel base tray. Photographs of the product were submitted. The cutting board rests atop a stainless steel tray, held in place by the tray’s shaped upper rim. The steel tray is removable and can be used as a base to hold the cutting board, or as an open tray for food storage. The bamboo cutting board has silicone grips affixed to its underside to secure it in place while in use on a countertop or other surface. There is a metal casing affixed around the outer edge of the cutting board at its midpoint. The bamboo cutting board will be used primarily for food preparation. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") 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 with a stainless steel tray is a composite good made up of different components. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the item is imparted by the bamboo cutting board, which predominates both in use and in stated value. The applicable subheading for the bamboo cutting board 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
More rulings on the same tariff codes
The tariff classification, country of origin determination, and marking of glass and wood serving pieces from Germany and Thailand.
The tariff classification of a cutting board with knife from China.
The tariff classification of a Double Chip & Dip Serving Set from China.
The tariff classification of a Complete Entertainment from China.
The tariff classification of an Ultimate Entertainment Server from China.
The tariff classification of a Complete Hostess Server from China.
The tariff classification of a wooden serving tray set from Vietnam
The tariff classification of a knife set and each of its components from China.
The tariff classification of a wooden coaster set from the United Kingdom
The tariff classification of Dried Fruit & Coconut from Thailand
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →