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NY R03790

May 16, 2006

CLA-2-44:RR:NC:2:230 R03790


TARIFF NO.: 4419.00.8000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a cheese board set from China

Dear Mr. Crago:

In your letter dated April 21, 2006 you requested a tariff classification ruling.

The ruling was requested on a cheese board set, item # W038JA07030. A photograph of the components of the set was submitted. You state that the components are packaged together in a box ready for immediate retail sale.

The components of the set consist of the following:

- one 12” x 8” x 0.75” cheese board made of laminated bamboo, not in a form suitable for plaiting, valued at $2.40 and weighing 700 grams, - two 7” long stainless steel cheese spreaders, valued at $0.33 each and weighing 47.5 grams each, - one 10” long stainless steel cheese server, valued at $0.42 and weighing 75 grams, - one 8.5” long stainless steel cheese slicer, valued at $0.42 and weighing 75 grams, and - one 9” long stainless steel cheese knife, valued at $0.35 and weighing 50 grams.

The above components meet the requirements for classification together as “goods put up in sets for retail sale.” They consist of at least two different articles which are, prima facie, classifiable in different headings. They consist of products put up together to meet a particular need or carry out a specific activity, which is to cut cheese. They are put up in a manner suitable for sale directly to users without repacking.

The classification of sets is provided for in General Rule of Interpretation (GRI) 3 (b). GRI 3 (b) states that “goods put up in sets for retail sale” shall be classified according to the material or component which gives the set its essential character. The essential character of the cheese board set is imparted by the cheese board because it is the component which exceeds all of the other components combined in weight, bulk and value.

The applicable subheading for the cheese board set, item # W038JA07030, 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/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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.


Robert B. Swierupski

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