CLA-2 CO:R:C:G 084797 CB
Mr. Michael C. Dolina
Universal Convertors and Importers, Inc.
9303 East 46th Street
Tulsa, Oklahoma 74145-7700
RE: Classification of cork and polyester laminated material
Dear Mr. Dolina:
This ruling letter is in response to your inquiry of May 9,
1989, requesting a classification ruling under the Harmonized
Tariff Schedule of the United States (HTSUSA), for a cork and
polyester laminated material to be imported from Spain.
FACTS :
The merchandise at issue is a cork veneer sliced from a
glued-up block of natural cork and the backing of the material is
100 percent polyester which has been brushed. The stated weights
are 110 grams for the cork and 150 grams for the fabric (per
square meter). The material will be imported in tubes 50 to 60
yards long and 140 cm (55 inches) wide. You state that the
merchandise is a wall covering.
ISSUE :
Whether the subject merchandise is classifiable in Chapter
59 as a laminated fabric, or in Chapter 45 as an article of
natural cork?
LAW AND ANALYSIS :
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that the starting point is the terms of the headings of the
tariff and any relevant section or chapter notes.
-2-
Heading 5907, HTSUSA, provides for textile fabrics otherwise
impregnated, coated or covered. The Explanatory Notes constitute
the official interpretation of the tariff at the international
level. The Explanatory Notes to heading 5907 state that the
fabrics covered by the heading include fabric which has been
sprinkled with powdered cork. It is Customs position that the
scope of the Explanatory Notes includes cork veneered onto a
fabric backing.
The material in question consists of two layers, one of cork
veneer sliced from natural cork and one of fabric, laminated
together. The subject merchandise is classifiable in subheading
5907.00.1000, HTSUSA, as a laminated fabric.
HOLDING :
The subject cork and polyester laminated material is
classified under subheading 5907.00.1000, HTSUSA, which provides
for textile fabrics otherwise impregnated, coated or covered,
laminated fabrics. The textile category is 229 and the rate of
duty is 16 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number), and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office before
importation of this merchandise to determine the current status
of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins