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NY N010808

June 6, 2007



TARIFF NO.: 4419.00.8000

Mr. Bill Helms
Schmidt, Pritchard & Co., Inc.
9801 W. Lawrence Ave.
Schiller Park, IL 60176

RE: The tariff classification of a wood cheese board with a glass dome from Thailand

Dear Mr. Helms:

In your letter dated May 4, 2007, on behalf of Euromarket Designs Inc., you requested a tariff classification ruling.

The ruling was requested on a wood cheese board with a glass dome, SKU # 606510 (item # 377759 on the Crate & Barrel website). A photograph of the product was submitted. The product consists of a round cheese board (10.25” diameter) made of wood, identified as acacia wood on the website. The board has a circular groove near the perimeter into which a hand-blown glass dome fits. The value of the subject glass dome is stated to be more than the value of the wood board.

The cheese board and dome are imported packaged together as one item. They are used together for serving cheese and fit together as a composite good. The essential character of the subject composite board and dome is imparted by the wood board because of the more important role the wood board plays in the functioning of the item as a cheese board. The glass dome plays a secondary role in providing a protective cover for the cheese.

The applicable subheading for the wood cheese board with a glass dome, SKU # 606510, will be 4419.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tableware and kitchenware of wood. The duty rate 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/.

Articles classifiable under subheading 4419.00.8000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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