The tariff classification of a cutting board with a double edge mezzaluna cutter from China

N111876 July 7, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive MC 232 Westchester, PA 19382 RE: The tariff classification of a cutting board with a double edge mezzaluna cutter from China Dear Ms. Mooney: In your letter dated June 23, 2010 you requested a tariff classification ruling. The ruling was requested on a wood cutting board with a double edge mezzaluna cutter, identified as item number K28913. The cutting board is made of beechwood and measures approximately 8 ¼” W x 10 ½” L x 1 ¼” H. The wood cutting board has a concave shape on one side which helps rotate product to the center of the board for easy cutting. Attached to the cutting board is mezzaluna cutter. The cutter measures approximately 6 ½” W x 3 ¾” H and has a santoprene plastic handle with a stainless steel blade. The mezzaluna cutter attaches magnetically to the top portion of the cutting board to provide storage. General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The cutting board with a double edge mezzaluna cutter is a composite good made up of different components. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject cutting board is imparted by the beechwood cutting board, because it is the most prominent part of the item and holds the greater value, according to the submitted cost composition. You suggested a tariff classification of 8205.51.3030, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. However, the essential character is imparted by the beechwood cutting board, not the mezzaluna cutter, which would be classified in heading 8214. The applicable subheading for the cutting board with a double edge mezzaluna cutter 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division