N274735 N2 Ruling Active

The tariff classification of a cutting board from China.

Issued May 4, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9602.00.5080

Headings: 9602

Product description

There is a 1” in diameter hole in one corner of the cutting board for hanging when not in use. You provided a material component breakdown, which indicates that the overwhelming majority of the cutting board is comprised primarily of organic rice husks molded under high tons of pressure. You have also supplied correspondence from the manufacturer stating that no plastic resin or rein binder is used in the manufacturing of this cutting board, which enables the cutting board to be biodegradable.

CBP rationale

The applicable subheading for the Organic Material Biodegradable Vegetable Cutting Board will be 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Other, Other.

Full text

N274735 May 4, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.:9602.00.5080 Mr. Michael Carr Norwex USA, Inc. 800 W. Bethel Road, Suite 100 Coppell, TX 75019 RE: The tariff classification of a cutting board from China. Dear Mr. Carr: In your letter dated March 29, 2016, but received on April 12, 2016, you requested a tariff classification ruling. The sample submitted, identified as an Organic Material Biodegradable Vegetable Cutting Board (no item #), consists of a cutting board that measures approximately 10” in width x 14” in length x 3/8” in thickness, and has a silicone band permanently affixed to the underside of the board to prevent sliding on work surfaces. There is a 1” in diameter hole in one corner of the cutting board for hanging when not in use. You provided a material component breakdown, which indicates that the overwhelming majority of the cutting board is comprised primarily of organic rice husks molded under high tons of pressure. You have also supplied correspondence from the manufacturer stating that no plastic resin or rein binder is used in the manufacturing of this cutting board, which enables the cutting board to be biodegradable. The applicable subheading for the Organic Material Biodegradable Vegetable Cutting Board will be 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Other, Other. The rate of duty will be 2.7 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 https://hts.usitc.gov/current. 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 Wayne Kessler at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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