The tariff classification of a cutting board with knife from China.

N272777 March 9, 2016 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4419.00.8000 Elizabeth Kessens Customs Senior Analyst Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a cutting board with knife from China. Dear Ms. Kessens: In your letter dated January 27, 2016, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. SKU number 1-720-6001 is a “Trueliving® Outdoors Cutting Board with Knife + Sheath.” The cutting board has a Medium-density Fibreboard (MDF) core with a Polypropylene (PP) coating on both sides, surrounded by a PP trim around its edges. The cutting board has a Zig-Zag pattern on one side. The cutting board measures approximately 7½-inches by 12-inches, and is approximately ¼-inch thick without the raised PP frame. The knife has of a stainless steel blade and PP handle. The sheath of the knife is also made of PP. The knife measures approximately 8¼-inches in length. The cutting board trim, knife handle and sheath are in coordinating colors to the cutting board. Company provided information indicates that the weight of the MDF (engineered wood) cutting board is significantly heavier than the PP (plastic) coating with negligible differences in the cost of those materials. No separation of materials was provided for the stainless steel knife blade with plastic handle. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The cutting board and knife are designed to be used together to cut and chop food, and both articles are shrink wrapped together ready for retail sale. Accordingly, the Trueliving® Outdoors Cutting Board with Knife + Sheath is a “set” for tariff purposes, in that the cutting board and knife with sheath are prima facie classifiable in two or more different headings of the HTSUS, are put up together to carry out the specific activity of food preparation, and are packaged together in a manner suitable for sale directly to users without repacking. Goods classifiable as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character. Regarding the essential character of the merchandise concerned, the ENs to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” In this case, the MDF of the cutting board imparts the essential character to the set in that the weight and bulk of the cutting board is provided by the MDF underlying structure, and moreover, the shape of the cutting board is defined by its underlying structure. Although, the plastic coating has the functionality of protecting the MDF substrate and providing a non-stick surface, it is the MDF that allows for the decorative plastic coating, decorative on the top surface while plain white on the bottom surface, to be laminated onto the cutting board. See New York ruling: NY 892375 dated November 22, 1993. The applicable subheading for the Trueliving® Outdoors Cutting Board with Knife + Sheath will be will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware and kitchenware, of wood: Other.” The rate of duty will be 3.2% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division