Ms. Kathy Trotta
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a cutting board set from China.
Dear Ms. Trotta:
In your letter dated September 26, 2017, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Marble/Acacia Cheese Cutting Board Set, item number C77CB-4PCSMB. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The Marble/Acacia Cheese Cutting Board Set consists of a cutting board packaged for retail sale with three utensils used for cutting and serving cheese. Half of the cutting board is made of acacia wood, while the other half is made of what you state is artificial stone. The acacia wood half of the board features shaped cut-outs for the utensils.
Laboratory analysis has determined that the artificial stone component of the board is made of calcite and dolomite uniformly agglomerated in a polymer matrix.
The cutting board and utensils meet the definition of “goods put up in sets for retail sale.” 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. As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The cutting board provides the essential character of this set.
The cutting board itself is a composite good comprised of different materials that are classifiable in different headings. From the information you provided, the artificial stone component and acacia wood component have the same value. Both are also equally important to the function of the cutting board. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the Marble/Acacia Cheese Cutting Board Set, item number C77CB-4PCSMB will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general rate of duty will be Free.
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 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 Nicole Sullivan at [email protected].
Steven A. Mack
National Commodity Specialist Division