N333570 N3 Ruling Active

The tariff classification of wood cutting boards and pizza peels from Vietnam

Issued June 21, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4419.90.9100

Headings: 4419

Product description

Product information and photos were submitted for our review. The first product under consideration is an Alder wood cutting board. The provided sizing chart indicated that it will vary in dimensions from 9” in width x 12” in length x .75” thick up to 12” in width x 18” in length x .75” thick. A separate diagram indicated a potential thickness of 1.125”. The second item is an Alder wood pizza peel (pizza slide). The main paddle portion tapers down to a handle. The dimensions will range from 12.5” in width x 17.75” in length x .435” thick up to 16” in width x 22” in length x .435” thick.

CBP rationale

The applicable subheading for the Alder wood cutting boards and pizza peels will be 4419.90.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware and kitchenware, of wood: Other: Other.

Full text

N333570 June 21, 2023 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4419.90.9100 Wes Lanni Tumac Lumber Co. 16821 SE McGillivray Blvd. Vancouver, WA  98683                                                                                                                  RE:      The tariff classification of wood cutting boards and pizza peels from Vietnam Dear Mr. Lanni: In your letter, dated June 15, 2023, you requested a tariff classification ruling on kitchen boards.  Product information and photos were submitted for our review. The first product under consideration is an Alder wood cutting board.  The provided sizing chart indicated that it will vary in dimensions from 9” in width x 12” in length x .75” thick up to 12” in width x 18” in length x .75” thick.  A separate diagram indicated a potential thickness of 1.125”. The second item is an Alder wood pizza peel (pizza slide).  The main paddle portion tapers down to a handle. The dimensions will range from 12.5” in width x 17.75” in length x .435” thick up to 16” in width x 22” in length x .435” thick. The applicable subheading for the Alder wood cutting boards and pizza peels will be 4419.90.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware and kitchenware, of wood:  Other:  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 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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