CLA-2 CO:R:C:G 086089 SLR
Mr. Michael C. Dolina
Universal Convertors and Importers, Inc.
9303 East 46th Street
Tulsa, Oklahoma 74145-7700
RE: Modification of Headquarters Ruling Letter (HRL) 084797.
cork; coated; polyester; lamination; textile
Dear Mr. Dolina:
On August 29, 1989, this office, in HRL 084797, classified a
cork and polyester laminated material as a textile fabric
otherwise impregnated, coated or covered in subheading
5907.00.1000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). After much discussion and consideration, we
have redetermined the proper classification of this article.
The product in issue is a cork veneer sliced from a glued-up
block of natural cork laminated to material made of 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). This product is purportedly used as a wall covering.
Upon further consideration, we believe that the subject
product is not of the type intended for inclusion within
heading 5907, HTSUSA -- textile fabrics otherwise impregnated,
coated or covered. Rather, the cork laminated material is more
appropriately classifiable in Chapter 45, HTSUSA, as an article
of natural cork. (See enclosed HRL 085325 for further
explanation.)
The subject merchandise is classifiable under subheading
4502.00.0000, 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.
In accordance with the above determination, HRL 084797 is
hereby modified pursuant to 19 CFR 177.9(d).
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure