The tariff classification of a household kitchen cutting board from China

N360646May 11, 2026CLA-2-:OT:RR:NC:N4:422
CATEGORY: Classification
TARIFF NO.: 7323.93.0060
Mr. Charles SuttonHealthful Haven, LLC981 3rd AvenueNew York, NY 10022RE: The tariff classification of a household kitchen cutting board from ChinaDear Mr. Sutton:In your letter dated
April 13, 2026
, you requested a tariff classification ruling. Photographs of the item weresubmitted with your request.The merchandise concerned is a household kitchen cutting board, item number, SSCB-01 (Stainless SteelCutting Board – Model 01). It is a double-sided cutting board constructed of the outer surfaces of stainlesssteel (grade 304). The internal core of the board is composed of medium-density fiberboard (MDF) forstructural support. The perimeter is fitted with thermoplastic rubber (TPR) edging for slip resistance and edgeprotection. It is safe for food contact. The article measures approximately 15.16 inches long by 10.43 incheswide by 0.55 inches high.The item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. Thehousehold kitchen cutting board is made of a double-sided stainless steel cutting surface, MDF board, andTPR plastic around the border of the cutting board. The stainless steel constitutes the majority of weight andbulk of the household kitchen cutting board. Also, it performs the principal function of the cutting board.Therefore, it is the opinion of this office that the stainless steel component provides the essential characterwithin the meaning of GRI 3(b).The applicable subheading for the household kitchen cutting board, item number, SSCB-01 (Stainless SteelCutting Board – Model 01), will be 7323.93.0060, Harmonized Tariff Schedule of the United States(HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel;Other: Of stainless steel…Kitchen ware.” The general rate of duty will be 2 percent ad valorem.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division