CLA-2-45:S:N:N8:230 803867
Mr. Barry Malloy
Charles M. Schayer & Co.
P.O. Box 17769
Denver, CO 80217
RE: The tariff classification of cork flow leg padding, for use
in kayaking, from Italy.
Dear Mr. Malloy:
In your letter dated October 31, 1994, on behalf of Banshee
Athletics Inc. (Boulder, CO), you requested a tariff
classification ruling.
A sample identified as "cork flow padding" was submitted and
will be retained for reference. It is a small, sealed pouch,
about two inches square and one-eighth of an inch thick, made of
transparent, flexible plastic sheeting, containing a mixture of
chopped cork and oil. (The ratio is said to be approximately 75%
cork and 25% oil.) When squeezed with the fingers, the pouch has
a somewhat squishy feel, as the mixture inside slowly moves and
yields to pressure. By way of explanation, you state only that
the product is "used as leg padding for kayaking," and that "it
is not attached to the kayak or the person."
The applicable subheading for the "cork flow padding" will
be 4503.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (non-enumerated) articles of
natural cork. The rate of duty will be 18%.
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