CLA-2-45:S:N:N8:230 804658
Ms. DeeAnn Kingsley
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425
RE: The tariff classification of natural and agglomerated cork
disks to be used in various industrial applications from
Portugal
Dear Ms. Kingsley:
In your letter dated November 21, 1994, on behalf of the
importer, C & D Trading, Inc., you requested a tariff
classification ruling.
The ruling was requested on cork disks to be used in various
industrial applications, such as for spacers and decorations in
the hobby industry, and for making handles on ski poles, hiking
staffs and fishing rods. The disks range in size from 1/8 inch
to 1 inch in thickness and from 1/4 inch to 1-1/2 inch in
diameter. They may be made of natural or of agglomerated cork.
Four of the five representative samples submitted have holes
bored through their centers. The remaining sample disk which
does not have a hole is made of natural cork.
You suggested classification under subheadings 4503.90.2000
and 4504.10.4700, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). However, the disks, wafers and washers
classifiable under those subheadings are the type used for lining
crown corks, and for lining or sealing tops, caps and other
closures for bottles, jars and similar containers. The cork
disks used in the various industrial applications stated above
are not classifiable under those subheadings.
The applicable subheading for the industrial cork disks made
of natural cork will be 4503.90.6000, HTSUSA, which provides for
other articles of natural cork. The rate of duty will be 18
percent ad valorem.
The applicable subheading for the industrial cork disks made
of agglomerated cork will be 4504.90.4000, HTSUSA, which provides
for other articles of agglomerated cork. The rate of duty will
be 18 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport