CLA-2-82:RR:NC:N1:118 L80214
Ms. Lorri Mowry
The Marmaxx GroupTM
770 Cochituate Road
Framingham, MA 01701
Att: Imports Rt. J4S
RE: The tariff classification of a kitchen cutlery tool and wooden cheese boards with utensils from China.
Dear Ms. Mowry:
In your letter dated October 5, 2004, you requested a tariff classification ruling. The samples are being returned as you have requested.
The merchandise is comprised of five kitchen items as indicated below:
ChopitTM is a kitchen cutlery tool. The tool features a “Silvermark” brand, single, stainless steel blade incorporated in a scissor-like handle. The single, curved blade cuts down into the other side of the instrument, which acts as a cutting board. ChopitTM is utilized for cutting and slicing meat and vegetables.
TrudeauTM brand “5 Piece Wine Set in a Wood Presentation Box,” style 097-1065, is comprised of a waiter’s corkscrew, wine collar, two stoppers and wine thermometer. The items are packed in a fitted, wooden box.
TrudeauTM brand “Cheese Serving Set,” style 097-1021, includes a tempered glass cutting board with a wooden base and storage drawer. The storage drawer houses a stainless steel fork, spreader and long blade knife.
Style 097-1002 is a wood cheese board set with an integrated slicer and four cheese knives/utensils, packed in a retail box. The sample board is made of solid wood and measures 13-1/2” in length, 9-1/2” in width and ¾” thick. It is specially shaped to incorporate a metal cheese slicer at one end and it has a vertical, wooden wing extension with magnetic strips near the other end. The utensils include a fork, wide blade/flat edge knife, pointed/pear shaped knife, and narrow blade/flat edge knife. The utensils are made of stainless steel, have wooden handles, and are stored on a magnetic support on the back of the board. The value of the wooden board is more than twice the value of the utensils.
Style 097-1020 is a cheese serving set consisting of a round wooden board with four serving utensils, packed in a retail box. The board is made of solid wood and measures 11-1/2” in diameter and is ¾” thick. It is fitted with a removable, ¼” thick, synthetic stone surface and it has an attached wooden compartment drawer on the bottom that holds the four utensils. The utensils include a fork, pear shaped knife, long blade knife and a spreader. The utensils are made of stainless steel and have wooden handles. The value of the wooden board is stated to be more than twice the value of the serving utensils.
The wooden boards and the cheese knives/serving utensils are designed to be used together to cut and serve cheese. All of the components of style 097-1002 and style 097-1020 are classifiable together as sets. The component that imparts the essential character of each set is the wooden cheese board because the board comprises the greater bulk and value of each set.
The applicable subheading for the cheese board set, style 097-1002, and the cheese serving set, style 097-1020, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware of wood, other. The rate of duty will be 3.2% ad valorem.
The applicable subheading for ChopitTM will be 8214.90.6000, HTS, which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: other: cleavers and the like not elsewhere specified or included: other. The rate of duty will be 0.2¢ each, plus 3.1% ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the 5 piece, stainless steel wine set (style 097-1065) or the cheese serving set (style 097-1021). Your request for a classification ruling should include the following additional information:
For style 097-1065 submit a cost breakdown for each item.
For style 097-1021 indicate whether the glass cheese board is specially tempered (pressed and toughened) and indicate whether the glass is cut or engraved.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division