N034335

August 28, 2008

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

CATEGORY: Classification

TARIFF NO.: 4419.00.8000

Ms. Roxane Peiffer

Norman G. Jensen, Inc.

3050 Metro Drive, Ste. 300

Minneapolis, MN 55425

RE: The tariff classification of a kitchen block set from China

Dear Ms. Peiffer:

In your letter dated July 21, 2008, on behalf of the Grohmann
Corporation, you requested a tariff classification ruling.

A sample of the product to be classified was submitted for our review,
which will be returned to you as you requested. The product is a kitchen
set composed of a wood block, a wood cutting board, five utensils and
five knives. The set will be imported in a cardboard box and will be
auctioned or given away at charity events in the imported cardboard box.

The wood block is specifically designed to hold the other components. It
is an upright one-piece holder measuring approximately 13" long x 4"
wide x 9 ¾" high. It has a square cup shaped compartment containing the
following 11 ¾" long woody bamboo utensils: a spoon, a slotted spoon, a
fork, a slotted spatula and a spatula with a hole in the center. It has
a compartment with five slots containing five assorted kitchen knives
with wood handles and stainless steel blades. On the other side of the
knife compartment is a holder with two grooves vertically supporting a
12" x 7 ¾" x 5/8" wood cutting board.

The kitchen set components described above are considered to be "goods
put up in sets for retail sale." They consist of products, classifiable
under different headings, put up together to meet a particular need.
Although not sold at retail, the products are put up in a manner
suitable for sale to directly to users without repacking. "Goods put up
in sets for retail sale" are classifiable according to the component
that imparts the essential character of the set. The essential character
of the kitchen set is imparted by the wood cutting board, the wood block
and some of the utensils (other than forks and spoons), which are all
classifiable under the same subheading. These components comprise the
majority of the items in the set.

The applicable subheading for the kitchen set, described above, 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 sample submitted was not marked with the country of origin. Section
304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides
that, unless excepted, every article of foreign origin imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly, and
permanently as the nature of the article (or container) will permit, in
such a manner as to indicate to the ultimate purchaser in the U.S. the
English name of the country of origin of the article. The ultimate
purchaser is generally the last person in the U.S. who will receive the
article in the form in which it was imported.

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.

Sincerely,

Robert B. Swierupski

Director

National Commodity Specialist Division