CLA-2-44: OT: RR: NC: 4:234
Ms. Beth Zaffran
Robinson Home Products
170 Lawrence Bell Drive Ste. 110
Williamsville, NY 14221
RE: The tariff classification of a Cheese Board and Slicer from China
Dear Ms. Zaffran:
In your letter, dated June 16, 2017, you requested a classification ruling. The ruling was returned for additional information, which was received by this office on August 2, 2017. A sample was submitted for our review and will be retained.
Item 50098, the “Cheese Board and Slicer,” is a bamboo cutting board with an attached stainless steel slicing blade. The board measures approximately 9.75” x 6.25”x 1”. The blade is attached to a rotating arm embedded in the wood on one end. The board has a groove running the width of the board near that end, into which the blade fits and rests when not in use. In use the blade arm is lifted, cheese placed on the board across the groove, and the blade brought down to slice through the cheese.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the instant case, the cheese board and slicer constitutes a composite article; no one heading in the tariff schedule covers the cutting board and slicing blade of the subject article in combination. GRI 1 cannot be used as a basis for classification.
As a composite article we turn to GRI 3(b), which provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this case the bamboo cutting board imparts the essential character, as it predominates in weight, bulk and value over the slicing blade. In terms of role, the board can also be used independent of the built-in slicer for chopping other items on the board surface or for displaying and serving the cheeses.
The applicable subheading for the Cheese Board and Slicer will be 4419.11.0000, HTSUS, which provides for Tableware and kitchenware, of wood: Of bamboo: Bread boards, chopping boards and similar boards. The rate of duty will be 3.2% 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