CLA-2 CO:R:C:T 953308 CC

District Director of Customs
40 S. Gay Street
Baltimore, MD 21202

RE: Decision on Application for Further Review of Protest No. 1303-91-100429; cork

Dear Sir:

This protest was filed against your decision in the liquidation of an entry involving the importation of cork from Portugal. No samples, literature, or other evidence has been submitted by the protestant in support of the claimed classifications. FACTS:

The merchandise at issue consists of four articles, designated by the protestant as the following: granulated cork, duck decoy cork board, industrial composition cork rolls, and industrial composition cork sheets. The granulated cork has been processed to specific particle size and is described in the invoice as "140 mesh and finer."

The duck decoy cork board is shown on the invoice to be imported in sizes of 36 inches by 18 inches by 4 inches. It is not clear if this product is made of composition cork, compressed cork, or a combination of both. The invoice states, however, that there is a 1/2-inch fine grain which indicates that the product is, at least in part, made of composition cork.

The industrial composition cork rolls consist of agglomerated cork containing a binding substance. The industrial composition cork sheets are similar to the cork rolls.

The granulated cork was liquidated under subheading 4501.90.4000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The protestant claims that it is properly classified under subheading 4501.90.2000, HTSUSA.

The duck decoy cork board was liquidated under subheading 4502.00.0000, HTSUSA. The protestant claims that it is properly classified under subheading 4504.10.2000, HTSUSA.

The industrial composition cork rolls and industrial composition cork sheets were liquidated under subheading 4504.10.5000, HTSUSA. The protestant claims that they are properly classified under subheading 4502.00.0000, HTSUSA.

ISSUE:

What is the tariff classification of the merchandise at issue?

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.

Chapter 45 of the HTSUSA provides for cork and articles of cork. Heading 4501, HTSUSA, provides for natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork. 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). Heading 4503, HTSUSA, provides for articles of natural cork. Heading 4504, HTSUSA, provides for agglomerated cork (with or without a binding substance) and articles of agglomerated cork.

The protestant claims that the granulated cork is classifiable as waste cork under subheading 4501.90.2000. The invoice describes this merchandise as "140 mesh and finer," which shows it has been processed to a specific particle size. Thus this merchandise is not waste, but is granulated cork, classifiable under subheading 4501.90.4000.

The duck decoy cork board is described in the invoice as having a 1/2-inch fine grain, indicating this product is, at least in part, made of composition cork. Therefore it is classifiable in Heading 4504.

The industrial composition cork rolls and industrial composition cork sheets are agglomerated with a binding substance. Consequently, they would be considered agglomerated cork, classifiable in Heading 4504.

HOLDING:

The granulated cork is classified under subheading 4501.90.4000, HTSUSA, which provides for natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork: other: crushed, granulated or ground cork. The rate of duty is 2.2 cents per kilogram.

The duck decoy cork board, industrial composition cork rolls, and industrial composition cork sheets are 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