The tariff classification of polyurethane cutting boards from Taiwan.

NY F84625 April 17, 2000 CLA-2-39:RR:NC:SP:222 F84625 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Orlando Rodriguez Almacenes PITUSA P. O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of polyurethane cutting boards from Taiwan. Dear Mr. Rodriguez: In your letter dated March 13, 2000, you requested a tariff classification ruling. You have submitted illustrative literature depicting cutting boards. The cutting boards are made of polyurethane. Item #W-38-12114 is a set of three cutting boards. The set contains one large cutting board size: 14’ x 9-7/8” x 3/8”, one medium cutting board size: 11-3/4” x 8” x 3/8” and one small cutting board size: 5-7/8” x 10” x 3/8”. Item #W-38-A-0152 is a cutting board made in the shape of a paddle. This polyurethane cutting board measures 7” x 14” x ½”. These cutting boards are the kind used in the kitchen for food preparation. The applicable subheading for both styles of cutting boards will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division