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NY L80275

November 3, 2004
CLA-2-39:RR:NC:SP:221 L80275


TARIFF NO. 3924.10.4000

Ms. Francine Marcoux
Hampton Direct Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a plastic countertop cutting board from China.

Dear Ms. Marcoux:

In your letter dated October 11, 2004, you requested a classification ruling.

The submitted illustration is identified as a countertop cutting board, item number 27840. It is made of clear polystyrene plastic and is used as a surface for cutting and chopping. The cutting board measures approximately 14-1/4 inches long by 19 inches wide. The cutting board is designed with a 1-1/4 inch lip that hangs over the countertop and securely keeps the board in place. Four ½ inch diameter grips on the bottom of the cutting board add extra slip-proof protection.

The applicable subheading for the plastic countertop cutting board will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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