CLA-2:CO:R:C:G 085325 SR
Ms. Patti Noble
Schenkers International Forwarders, Inc.
4709 LaGuardia Dr.
St. Louis, MO 63134
RE: Cork material
Dear Ms. Noble:
This is in reference to your letter dated July 24, 1989,
requesting the tariff classification of material laminated
with cork under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). A sample produced in Taiwan was
submitted.
FACTS:
The merchandise at issue consists of a material backing
that has been laminated with cork. It is made up of a thin
layer of glued-up and sliced cork veneer laminated to a woven
unbrushed fabric. The fabric is 70 percent polyester and 30
percent rayon. The value of the cork exceeds the value of the
fabric by ten times. The weight of the cork exceeds the
weight of the fabric. The material is to be used to decorate
the heels of women's shoes. It can also be used for
decorating other articles such as belts or purses.
ISSUE:
What is the classification of the cork laminated material?
LAW AND ANALYSIS:
Heading 4502, HTSUSA, provides for natural cork, debacked
or roughly squared, or in rectangular (including square)
blocks,
-2-
sheets or strip (including sharp-edged blanks for corks or
stoppers). The Explanatory Notes constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes to heading 4502, HTSUSA, state that cork
sheets reinforced with paper or fabric, including the strips
of very thin cork in rolls used for tipping cigarettes, are
included in this heading. The merchandise at issue is thin
cork sheets that are reinforced with fabric.
Heading 5907, HTSUSA, provides for textile fabrics
otherwise impregnated, coated or covered. The Explanatory
Notes to heading 5907, HTSUSA, state that the fabrics included
in this heading include fabric, the surface of which is coated
with glue, plastics, rubber or other materials and sprinkled
with a fine layer of other material such as powdered cork
(e.g., for wall coverings).
The merchandise at issue is not similar to the cork
mentioned under heading 5907, HTSUSA. The merchandise at
issue consists of strips of cork that have been laminated to a
fabric, whereas the cork under heading 5907, HTSUSA, is a
powdered cork that is sprinkled in a fine layer on a glue-
coated fabric. The merchandise at issue is more appropriately
classifiable under Chapter 45, HTSUSA, which is the chapter
that provides for cork and articles of cork.
HOLDING:
The merchandise at issue is classifiable under subheading
4502.00.00, HTSUSA, which provides for natural cork, debacked
or toughly squared, or in rectangular blocks, plates, sheets
or strip. The rate of duty is 5.5 cents per kilogram.
This ruling supersedes any earlier rulings which are
inconsistent therewith.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference