CLA-2-39:OT:RR:NC:N4:422
Ms. Kate M. Eckhoff
Geodis Americas
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of cutting boards from China
Dear Ms. Eckhoff:
In your letter dated January 14, 2022, on behalf of your client, QVC, you requested a tariff classification ruling. Photographs were submitted along with your request.
The merchandise under consideration is a two-pack cutting board, item# QVCHK18590. Each cutting board comprises 70% wood pulp and 30% plastic resin. The large cutting board measures approximately 17 inches long by 12.8 inches wide by .35 inches thick. The small cutting board measures approximately 14.5 inches long by 10.8 inches wide by .35 inches thick. The cutting boards are flat and brown that features a round aperture to facilitate hanging. The two cutting boards are packaged together for retail sale.
The boards are made of predominately of wood pulp with lesser amounts of a resin binder. You have indicated that the boards are manufactured by taking the mixture of wood pulp and resin materials and subjecting it to high temperatures and pressure.
You propose classification of the cutting boards in subheading 4419.90.9000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for, “Tableware and kitchenware, of wood: Other: Other.” However, goods that have taken on the essential character of plastic by virtue of the wood pulp being mixed with plastic resin and heat/pressure formed into a shape are not articles of wood.
Plastic may consist of unplasticised materials which become plastic in the molding and curing process, or of materials to which plasticisers have been added. These materials may incorporate fillers that are made of wood flour, cellulose, textile fibers, mineral substances, starch, etc. In the instant item, the resin binder, which is a plastic, provides shape and form to the wood pulp, thereby allowing it to function as a cutting board. Therefore, this office considers the wood pulp to be filler and the cutting board is considered to be made of plastic.
The applicable subheading for the cutting boards, item #QVCHK18590 will be 3924.10.4000, (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.” The rate of duty will be 3.4 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division