The tariff classification of plastic cutting boards from China

N323051 December 16, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Dominick Gianduso Ann Maura 29 Silver Road Freehold, NJ 07728 RE: The tariff classification of plastic cutting boards from China Dear Mr. Gianduso: In your letter dated December 2, 2021, you requested a tariff classification ruling. Photographs of the items were submitted along with your request. The merchandise under consideration is a two-pack cutting board, item# 3970-2PK. Each cutting board comprises 60% polypropylene (PP) and 40% medium density fiberboard (MDF). The top and bottom surface of both boards are made of polypropylene with an MDF core. The large cutting board measures approximately 11.8 inches long by 7.9 inches wide by .39 inches thick. The small cutting board measures approximately 9.84 inches long by 6.29 inches wide by .39 inches thick. The two cutting boards are packaged together for retail sale. Both cutting boards are white and have a red trim around the border, and contain a grip handle. The top surface on each cutting board features a printed image of an apple in water, written with the words “Fruit Splash”. The cutting boards are designed to be used as a surface for cutting and chopping food in the kitchen. The cutting boards are a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The top and bottom surface area on both cutting boards is 60% polypropylene, and the core is made of 40% MDF. The MDF does not provide the cutting surface and the bulk of the cutting boards. It is the polypropylene that performs this function. The MDF provides weight and stability to the cutting boards. Therefore, the essential character for the two cutting boards is the polypropylene. In accordance with GRI 3(b), the two cutting boards will be classified in heading 3924, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. The applicable subheading for the two-pack cutting boards, item# 3970-2PK will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, 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 the 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division