The tariff classification of a plastic and rubber cutting board from China

N038005 October 8, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. James La Femina The Jayel Co., LLC 3050 NE 47th CT, Suite #302 Fort Lauderdale, FL 33308-5371 RE: The tariff classification of a plastic and rubber cutting board from China Dear Mr. La Femina: In your letter dated September 10, 2008, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a rubber and plastic compound cutting board. You have stated that this item will be imported in three different versions, referenced as either “Low,” “Medium” or “High,” based on the amount of synthetic rubber contained in the composition of the item. The various constituent materials of each item are uniformly blended throughout the item and have been identified in a composition breakdown by weight percentages. The “Low” version of this item will be made of 45 percent cellulose acetate (CA) plastic material, 30 percent polyethylene (PE) plastic material, 20 percent styrene-butadiene rubber (SBR) synthetic rubber material and 5 percent other materials. The “Medium” version of this item will be made of 45 percent CA, 30 percent SBR, 20 percent PE and 5 percent other materials. The “High” version of this item will be made of 45 percent CA, 40 percent SBR, 10 percent PE and 5 percent other materials. This item will be imported in a variety of shapes and sizes. Some of these items will be round and measure anywhere from 11.8 inches to 18.1 inches in diameter. Others will be rectangular and measure anywhere from 10.2 inches to 18.1 inches in width and 13 inches to 40.2 inches in length. Thicknesses will range from half an inch to 1 inch. Chapter 40, note 4(a) of the Harmonized Tariff Schedule of the United States (HTSUS) states that the expression “synthetic rubber” applies to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur. Without information to the contrary, it is the opinion of this office that the predominance of the plastic material in the compound that comprises each of the cutting boards would, in each case, render the compound material incapable of being transformed by vulcanization with sulfur. It is therefore the opinion of this office that essential character of the compound material that comprises each of the cutting boards is plastic rather than rubber. The applicable subheading for all of these cutting boards 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