CLA-2-44:OT:RR:NC:2:230
Ms. Michelle Dias
Princess House, Inc
470 Myles Standish Blvd
Taunton, MA 02703
RE: The tariff classification of a bamboo cutting board from China
Dear Ms. Dias:
In your letter dated October 18, 2010 you requested a tariff classification ruling.
The ruling was requested on a bamboo cutting board with a stainless steel base tray. Photographs of the product were submitted. The cutting board rests atop a stainless steel tray, held in place by the tray’s shaped upper rim. The steel tray is removable and can be used as a base to hold the cutting board, or as an open tray for food storage. The bamboo cutting board has silicone grips affixed to its underside to secure it in place while in use on a countertop or other surface. There is a metal casing affixed around the outer edge of the cutting board at its midpoint. The bamboo cutting board will be used primarily for food preparation.
General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The bamboo cutting board with a stainless steel tray is a composite good made up of different components. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the item is imparted by the bamboo cutting board, which predominates both in use and in stated value.
The applicable subheading for the bamboo cutting board will be 4419.00.8000, HTSUS, which provides for Tableware and kitchenware of wood: 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division