The tariff classification of a slate cheese board set from China

N235409 February 21, 2013 CLA-2-68:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 6803.00.5000 Ms. Maya Kessler Costco Wholesale Corporation 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of a slate cheese board set from China Dear Ms. Kessler: In your letter, dated November 12, 2012, you requested a tariff classification ruling on “The Slate Cheese Board Set,” Item #695464. A sample was submitted with your ruling request. The sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis. The submitted sample, Costco Item #695464, consists of a cheese board (a circular, grayish-black stone plate attached to a rotating metal piece which is in turn attached to a glass base); three metal cheese knives; three rigid mini-chalkboards with accompanying wooden stands; and writing chalk. In their imported condition, all these items will be packed together in retail packaging, ready for retail sale as a set. In your letter you state that the circular stone plate (the cheese board) is composed of slate. The board measures approximately 14 inches in diameter and includes four metal screws on the underside of the glass base. Our laboratory’s analysis of the stone cheese board verifies that this item consists of slate. Item #695464 will be regarded as "a set put up for retail sale" within the meaning of General Rule of Interpretation (GRI) 3. The principal function of the set is performed by the cheese board; this board is used to present and serve cheese, and as a base for cutting cheese. The value of the cheese board is substantially greater than the value of any of the other components of this set. Under GRI 3(b), the slate cheese board imparts the essential character of the set. The applicable subheading for the “Slate Cheese Board Set” (Item #695464) will be 6803.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked slate and articles of slate or of agglomerated slate: other. The rate of duty will be free. 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 Jacob Bunin at (646) 733-3027. Sincerely, Thomas J. Russo Director National Commodity Specialist Division