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NY L84020




May 10, 2005

CLA-2-44:RR:NC:2:230 L84020

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a wood cutting board and knife set from China

Dear Mr. Stinson:

In your letter dated April 7, 2005 you requested a tariff classification ruling.

The ruling was requested on a product identified as the “XHW 4 pc kitchen knife and cutting board set, Liss Item # 941339”. A sample of the product was submitted, which will be returned to you as you requested.

The sample is a combination cutting board and tray containing four knives. The cutting board is attached on top of the tray by means of a fastener that allows the cutting board to swivel open. When opened, the tray containing knives is revealed. The tray is fitted to hold four assorted kitchen knives featuring bakelite handles and stainless steel blades. The cutting board is made of rubber wood and the tray bottom is made of pine wood. The cutting board and tray are oval shaped, measuring approximately 15” long x 10” wide x 1-1/2” high (combined). When used as a cutting board, the top board and bottom tray must be closed together in order to provide a stabile and even cutting surface.

The kitchen knives and cutting board are designed to be used together to cut and chop food. The knives are stored in the tray which forms the bottom of the cutting board. The knives and cutting board are classifiable together as a set. The essential character of the set is imparted by the wood cutting board. The cutting board is the most prominent part of the set and comprises 80 percent of the value, according to the submitted cost composition.

The applicable subheading for the “XHW 4 pc kitchen knife and cutting board set, Liss Item # 941339” 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 sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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