Ms. Deborah S. Woodward
163-181 Kenwood Avenue
Oneida, New York 13461
RE: The tariff classification of a basalt cheese board with accessories from China
Dear Ms. Woodward:
In your letter dated June 22, 2004, you requested a tariff classification ruling. A representative sample of a black stone cutting board was submitted and sent to our Customs laboratory for analysis.
The submitted sample, which is described as “Cheese Set” - Style Number 6802110, consists of a large, round, polished black stone cutting cheese board, a round stainless steel tray with ball feet, 4 stainless steel cheese knives and six stainless steel cheese markers. The stainless steel tray is designed to accommodate the black stone cheese board.
The essential character of this set is imparted by the black stone cheese board. This article measures approximately 11 1/2 inches in diameter and 1 inch in thickness.
You indicated in your letter that the black stone cheese board is composed of marble. However, analysis of this product by our Customs laboratory indicates that it is actually other stone (basalt), not marble.
The applicable subheading for the set including the basalt cheese board and accessories will be 6802.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for worked monumental or building stone (except slate) and articles thereof…other: other: other stone. The rate of duty will be 6.5 percent ad valorem.
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 Jacob Bunin at 646-733-3027.
Robert B. Swierupski