The tariff classification of a plastic cutting board caddy from Vietnam.

N019911 December 18, 2007 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic cutting board caddy from Vietnam. Dear Ms. Ramsey: In your letter dated November 8, 2007, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Cutting Board Caddy, SKU #63970. This space-saving caddy is designed to hold a cutting board and other cooking accessories, so that they are close at hand in the kitchen. Neither the cutting board nor the cooking accessories are included with the importation. The slim-lined design takes up minimal countertop space. The caddy accommodates one cutting board up to 1” thick, as well as knives, serving spoons, ladles and whisks. The brown base of the caddy is made of polyethylene (PE) plastic material and the white body of the caddy is made of acrylonitrile butadiene styrene (ABS) plastic material. The caddy measures approximately 6” long by 5-3/8” wide by 8” high. The applicable subheading for SKU# 63970 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division