CLA-2 CO:R:C:T 953020 CC
Richard Foster
District Director of Customs
610 S. Canal St.
Chicago, IL 60607
RE: Decision on Application for Further Review of Protest No.
3901-92-101026; cork cylinders
Dear Mr. Foster:
This protest was filed against your decision in the
liquidation of an entry involving the importation of cork
cylinders produced in Portugal.
FACTS:
The merchandise at issue is cylinders that consist of ground
cork and a binding substance. The cork cylinders are
manufactured in Portugal from cork that has been ground into
granules of uniform sizes and then combined with binders. The
mixed material is then poured into cylindrical molds and cured
under heat and pressure. The cylinders generally have a diameter
of 39 inches and a height of 30 to 52 inches. A 6-inch hole runs
through the center of each cylinder to allow for mounting onto a
splitting machine.
The entry covering the cork cylinders was liquidated under
subheading 4504.10.5000 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). The protestant claims that
this merchandise is classifiable under subheading 4502.00.0000,
HTSUSA.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
4502, HTSUSA, or in Heading 4504, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 4502, HTSUSA, provides for natural cork, debacked or
roughly squared, or in rectangular (including square) blocks,
plates, sheets or strip (including sharp-edged blanks for corks
or stoppers). According to the Harmonized Commodity Description
and Coding System, Explanatory Notes, the official interpretation
of the HTSUSA at the international level, at page 648, Heading
4502 covers natural cork slabs: 1) with the whole of the back
(outer bark) sawn or otherwise removed from the outer surface
(debacked cork); or 2) with the outer (bark) and inner (tree)
surfaces sawn or otherwise cut so as to be approximately parallel
(roughly squared cork).
Heading 4504, HTSUSA, provides for agglomerated cork (with
or without a binding substance) and articles of agglomerated
cork. The Explanatory Notes state at page 649 that agglomerated
cork is manufactured by agglomerating crushed, granulated or
ground cork generally under heat and pressure either: 1) with an
added binding substance (e.g., unvulcanized rubber, glue,
plastics, tar, gelatin); or 2) without an added binding substance
at a temperature of about 300 degrees centigrade. In this latter
case the natural gum in the cork acts as a binder.
The merchandise at issue is ground cork agglomerated by
adding a binding substance and heat and pressure. This
merchandise clearly meets the definition of agglomerated cork
contained in the Explanatory Notes. Consequently the merchandise
at issue is classifiable in Heading 4504.
HOLDING:
The merchandise at issue is classified under subheading
4504.10.5000, 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: other. The rate of duty is 18
percent ad valorem.
The protest should be denied. A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division