CLA-2-44:OT:RR:NC:N4:434
Makiya Hoff
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a serving board and utensils from China
Dear Ms. Hoff:
In your letter, dated December 19, 2018, you requested a tariff classification ruling. Product information and photos were submitted for our review.
The “Serve Board with Cheese Tools,” item number 1295685, consists of four pieces: one acacia and “marble” board and three stainless steel utensils. The utensils include one cheese knife, one forked cheese knife, and one cheese turner. The board is constructed of approximately ¾ acacia wood and ¼ dolomite made to resemble marble. The two portions are connected via three internal screws. It can be used as both a cutting board and a serving board.
The 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. It is the cutting/serving board that provides the essential character of this set.
The board itself is a composite good comprised of different materials that are classifiable in different headings. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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. The essential character of the board is imparted by the acacia wood portion, which makes up the majority of the surface area of the total board and therefore the majority of its usefulness. Per your provided breakdown, the acacia wood also accounts for the majority of the value and weight.
The applicable subheading for the board and utensils will be 4419.11.0000, HTSUS, which provides for “Tableware and kitchenware, of wood: Bread boards, chopping boards and similar boards.” 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 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