CLA-2 RR:CR:TE 966603 KSH
Alan J. Gnann
REC Components
72 Shaker Road
Enfield, CT 06082
RE: Tariff classification of solid cork disks
Dear Mr. Gnann: This letter is in reply to your correspondence of June 4, 2003, to the National Commodity Specialists Division, New York, NY in which you request a binding ruling of the tariff classification of solid cork disks under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The matter was referred to this office for a response. Samples were submitted for our examination. FACTS: The samples you have submitted are solid natural cork or agglomerated cork. You state the discs are typically 1.25” in diameter x 0.50” thick and are labeled as “rings.” However, the samples you have submitted measure 1 ¼” by ¼”, 1 1/8” by ¼”, and 1 ¼” by ½”.
ISSUE: What is the classification of the above-described natural and agglomerated cork articles?
LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings.
Chapter 45, HTSUS, provides for cork and articles of cork. The pertinent headings in this chapter are heading 4503, HTSUS, which provides for articles of natural cork, and heading 4504, HTSUS, which provides for agglomerated cork and articles of agglomerated cork.
Specifically at issue are subheadings 4503.90.2000, HTSUSA, which provides for “Articles of natural cork: Other: Disks, wafers and washers” and the seven digit subdivision above subheading 4504.10.4500, HTSUSA, which provides for “Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks: Corks, stoppers, disks, wafers and washers.”
The Explanatory Notes to the Harmonized Commodity Description and Coding
System (EN) to heading 4503, state that this heading covers, inter alia: “* * *
(2) Discs, washers and wafers of natural cork, for lining crown corks and other closures for bottles, jars, etc.; cork linings or shells for the interior of bottle necks.”
The EN to heading 4504, HTSUS, states in part: “* * *
Agglomerated cork is used to make much the same range of products as those referred to under heading 45.03 but, whereas it is rarely used for making stoppers, it is used more often than natural cork for crown cork discs. * * *”
The aforementioned provisions describe a product eo nomine, by name. Such a designation, without limitation or a contrary legislative intent or judicial decision, will include all forms of the named article. Nootka Packing Co. et al. v. United States, 22 CCPA 464, T.D. 47464 (1935).
Although natural cork disks and agglomerated cork disks are provided for eo
nominee, it is necessary to clarify the definition of the term “disk” so that we may appropriately determine whether the submitted samples are classifiable as such.
In HQ 958392, dated October 20, 1998, we classified cork rings and discs of both natural and agglomerated cork and of a thickness from one-eighth (1/8) of an inch to one (1) inch and had diameters that ranged from one-fourth (1/4) of an inch to one and one-half (1 ½) inches in subheadings 4503.90.6000, HTSUSA, as other articles of cork and 4504.90.4000, HTSUSA, as other articles of agglomerated cork. In determining the classification of the articles at issue we noted:
“It would seem apparent from both the terms of the former TSUS and the dictionary definition of "disk", that a requisite characteristic of a "disk" is that it be "thin". Although we concede that the use of the word "thin" is ambiguous at best, we note the inherent intent in the former TSUS to restrict the thickness of the "disk" in order for it to effectively be put to certain uses. That is to say, there is a notable distinction that was drawn in the former TSUS between "disks, wafers and washers", defined as thin pieces of cork used mainly to line and seal the caps or tops of many different containers, and articles or cork which were not restricted in their thickness and which could be used for a variety of purposes. The latter were cited as components of varied articles such as for example sporting goods and novelties.”
Failing a clear statement of congressional intent, tariff terms are construed in accordance with their common and commercial meanings, which are presumed to be the same. Nippon Kogaku (USA) Inc. v. United States, 673 F.2d 380 (1982). Congress is presumed to know the language of commerce and to have framed tariff acts so as to classify commodities according to general usage and denomination of the trade. Nylos Trading Company v. United States, 37 CCPA 71, C.A.D. 422 (1949). To ascertain the common [and commercial] meaning [of a tariff term], in addition to relying upon its own understanding of the terms used, the courts may consult dictionaries, lexicons, the testimony of record, and other reliable sources of information as an aid to its knowledge. Pistorino & Co., Inc. v. United States, 461 F. Supp. 331, 334 (1978).
The Webster’s Ninth New Collegiate Dictionary, 1991, at 364, states that a disk is “a thin circular object.” In contrast, a “ring” is defined as “a circular object, form or arrangement with a vacant circular center.” It appears that the term disk as used in the HTSUSA refers to a thin circular object without a vacant circular center. Although the marketing literature identifies the samples as rings, the instant samples meet the common definition of a disk. The samples are classifiable in subheadings 4503.90.2000, HTSUSA, which provides for “Articles of natural cork: Other: Disks, wafers and washers” and subheading 4504.10.4500, HTSUSA, which provides for “Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks: Corks, stoppers, disks, wafers and washers.”
HOLDING:
The natural cork disks are classified in subheading 4503.90.2000, HTSUSA, which provides for “Articles of natural cork: Other: Disks, wafers and washers.” The agglomerated cork rings are classified in subheading 4504.10.4500, HTSUSA, which provides for “Agglomerated cork (with or without a binding substance) and articles of
agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders,
including disks: Corks, stoppers, disks, wafers and washers.” The general column one rate of duty is free.
Sincerely
Myles B. Harmon, Director
Commercial Rulings Division