CLA-2-68:OT:RR:NC:2:226
Ms. Maya Kessler
Costco Wholesale Corporation
999 Lake Drive
Issaquah, Washington 98027
RE: The tariff classification of a slate cheese board set from China
Dear Ms. Kessler:
In your letter, dated November 12, 2012, you requested a tariff classification ruling on “The Slate
Cheese Board Set,” Item #695464.
A sample was submitted with your ruling request. The sample was sent to our Customs and
Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The submitted sample, Costco Item #695464, consists of a cheese board (a circular, grayish-black
stone plate attached to a rotating metal piece which is in turn attached to a glass base); three
metal cheese knives; three rigid mini-chalkboards with accompanying wooden stands; and
writing chalk. In their imported condition, all these items will be packed together in retail
packaging, ready for retail sale as a set.
In your letter you state that the circular stone plate (the cheese board) is composed of slate. The
board measures approximately 14 inches in diameter and includes four metal screws on the
underside of the glass base.
Our laboratory’s analysis of the stone cheese board verifies that this item consists of slate.
Item #695464 will be regarded as "a set put up for retail sale" within the meaning of General Rule of Interpretation (GRI) 3. The principal function of the set is performed by the cheese board; this board is used to present and serve cheese, and as a base for cutting cheese. The value of the cheese board is substantially greater than the value of any of the other components of this set. Under GRI 3(b), the slate cheese board imparts the essential character of the set.
The applicable subheading for the “Slate Cheese Board Set” (Item #695464) will be
6803.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for
worked slate and articles of slate or of agglomerated slate: other. The 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
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 Jacob Bunin at (646) 733-3027.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division