CBP Ruling N245967 — The tariff classification of a plastic, wood and steel knife block from China

Tariff classification

Headings: 3924

GRI rules applied: GRI 3(b)

Product description

The submitted sample is identified as a Knife Block, Item# 1222. This item is designed to hold knives of various dimensions in a kitchen. The body of the item is comprised of black laminated medium density fiberboard (MPF). The front face of the item is made of stainless steel. There are eleven slots that are cut through the front face, ten of which are horizontal and one of which is vertical. Each slot is lined with black molded acrylonitrile butadiene (ABS) plastic material. The ABS material extends slightly in front of each slot and then extends through the respective slot into the item to form eleven internal pockets, each of which is designed to hold one knife. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI). The plastic pockets perform the primary role of the knife block, which is to hold knives. The MDF and the stainless steel perform the subordinate role of supporting the pockets. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b).

CBP rationale

The applicable subheading for Item# 1222 will be 3924.10.40000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.

Full text

N245967 October 21, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Michelle R. Dias Princess House, Inc. 470 Myles Standish Blvd Taunton, MA 02780 RE: The tariff classification of a plastic, wood and steel knife block from China Dear Ms. Dias: In your letter dated September 4, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Knife Block, Item# 1222. This item is designed to hold knives of various dimensions in a kitchen. The body of the item is comprised of black laminated medium density fiberboard (MPF). The front face of the item is made of stainless steel. There are eleven slots that are cut through the front face, ten of which are horizontal and one of which is vertical. Each slot is lined with black molded acrylonitrile butadiene (ABS) plastic material. The ABS material extends slightly in front of each slot and then extends through the respective slot into the item to form eleven internal pockets, each of which is designed to hold one knife. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI). The plastic pockets perform the primary role of the knife block, which is to hold knives. The MDF and the stainless steel perform the subordinate role of supporting the pockets. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item# 1222 will be 3924.10.40000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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