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NY I89256




January 7, 2003

CLA-2-44:RR:NC:2:230 I89256

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000

Ms. Jane L. Taeger
Kuehne & Nagel
Professional Services Group
820 Cromwell Park Drive, Suite J
Glen Burnie, MD 21061

RE: The tariff classification of a bread board and knife set from France

Dear Ms. Taeger:

In your letter dated December 9, 2002, on behalf of French Country Living Inc., you requested a tariff classification ruling.

The ruling was requested on a bread board and knife set, sold under French Country Living’s SKU number 2841. A sample of the set was submitted which will be returned to you as you requested.

The set consists of a wood board and a metal knife, which are stated to be imported shrink-wrapped together for sale directly to consumers without repacking. The board is made of beech wood and measures approximately 14” long by 8-1/4” wide by ¾” thick. One surface of the board is covered with multiple deep wide grooves intended to catch crumbs when slicing bread. A metal handle is attached to one end of the board. The knife is a 12” long bread knife. It has a serrated stainless steel blade and a plastic handle.

The subject bread board and bread knife meet the criteria for classification as a set. They consist of two different articles classifiable under two different headings of the Harmonized Tariff Schedule, namely, 4419 and 8211. They are put up in a manner suitable for sale directly to users without repacking, being shrink-wrapped together. They are put up together to carry out a specific activity, which is for cutting bread.

Based on General Rule of Interpretation 3(b), goods put up in sets for retail sale are classifiable under the heading of the article which gives the set its essential character. Both the bread board and the bread knife are equally important in the role they play in carrying out their specific activity. However, the bread board exceeds the knife in bulk, weight and value. (The board is stated to be valued at Euros 5.53, as compared to Euros 2.55 for the knife.) Therefore, the essential character of the set is determined to be imparted by the bread board.

The applicable subheading for the bread board and knife set, SKU # 2841, will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood, other. The rate of duty will be 3.2 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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