The tariff classification of a bamboo nutcracker set from China

N038834 October 20, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a bamboo nutcracker set from China Dear Mr. Crago: In your letter dated September 18, 2008 you requested a tariff classification ruling. The ruling was requested on a bamboo nutcracker set, item # A039NA00573. A photograph and product specifications were submitted. The set consists of a shaped tray, made of laminated bamboo, and a zinc alloy nutcracker. The tray measures 11-2/3” x 7-1/8” x 1-1/4” and is shaped with an open recessed area (approximately 7” square) and with a recessed outline of a nutcracker. The nutcracker rests inside the designated fitted area. Material breakdowns by weight and by value were submitted, which state that the bamboo tray is about four times greater in weight and in value than the nutcracker. The nutcracker and tray are intended to be used together to crack and catch nuts. At the time of importation, they are packaged together ready for retail sale. They constitute “goods put up in sets for retail sale” for tariff classification purposes. Goods put up in sets for retail sale are classifiable according to the material that imparts the essential character to the set. The essential character of this set is imparted by the bamboo tray, which is greater in bulk and value than the nutcracker. The applicable subheading for the bamboo nutcracker set, item # A039NA00573, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Tableware and kitchenware, of wood: Other (than forks and spoons). The rate of duty will be 3.2 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division