CLA-2-45:S:N:N3:230 808167
Mr. Stephen J. Leahy
Leahy & Ward
63 Commercial Wharf
Boston, MA 02110
RE: Tariff classification of sheets and rolls of agglomerated
cork with a binder of polyurethane; synthetic rubber; Legal
Note 1 and 4 of Chapter 40, HTS
Dear Mr. Leahy:
In your letters dated February 21 and April 7, 1995, you
requested a tariff classification ruling on behalf of Tecnicor
International, Inc. As we notified you on March 24, 1995, your
samples were sent to our laboratory for analysis. We have now
received a report. We apologize for the delay.
The product in question consists of granulated cork which
has been agglomerated under heat and pressure with an added
binder. The binder is a prepolymer of polyurethane. The product
is imported in sheets and rolls. This ruling covers products
designated CCF-11, CCB-12, CCF-13, CCF-22, and CCS-14. Samples
of the merchandise (except CCS-14) were submitted. These samples
together with your letter and attachments were sent to our
laboratory for analysis, specifically to determine the nature of
the binding agent.
In your letter of April 7, 1995, in response to our request
for additional information, you submitted a letter from your
supplier. The additional information indicates that there are
two main ingredients to this product, cork granules and a binder.
In addition, it is indicated that the formulations are based on
raw material weights with 94% granulated cork and 5%
polyurethane. This additional information was also submitted to
our laboratory.
In your request, you maintain that the subject merchandise
should be classified under subheading 4504.10.1000, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provides for vulcanized sheets and slabs wholly of ground or
pulverized cork and rubber.
The Explanatory Notes (ENs) to the HTS constitute the
official interpretation of the tariff at the international level.
The ENs to heading 45.04 define "agglomerated cork" as follows:
Agglomerated cork is manufactured by
agglomerating crushed, granulated or ground
cork generally under heat and pressure:
(1) With an added binding substance (e.g.,
unvulcanised rubber, glue, plastics,
tar, gelatin),...
There is no disagreement that the product in question is
agglomerated cork of subheading 4504.10, HTS. However, you claim
that the binder is a synthetic rubber which has been vulcanized.
Thus, you conclude that the subject product is classifiable under
subheading 4504.10.1000, HTSUSA.
You have submitted various information to support your
claim. "Attachment A" has been submitted to show that the
product is advertised as cork composition rolls of cork and
rubber. "Attachment B" is a memo from the supplier detailing the
properties of the merchandise . "Attachment C" is information
from the supplier claiming that the binder is chemically
identical to Adiprene L-100/L-167 which you believe it to be a
synthetic rubber.
In addition, you cite HQR 087392 dated August 6, 1992 in
which Customs ruled on a similar product. We distinguish the
above ruling. The merchandise in HQR 087392 consisted of a
mixture of cork and rubber; however, the rubber comprised 65% of
the product by weight. More importantly, there was no question
on the identity of the binding agent. Thus, the cited ruling is
not applicable to the present issue.
Chapter 40, Note 1, HTS, which pertains to rubber and
articles of rubber, provides as follows:
Except where the context otherwise requires,
throughout the tariff schedule the expression
"rubber" means the following products,
whether or not vulcanized or hard: natural
rubber, balata, gutta-percha, guayule, chicle
and similar natural gums, synthetic rubber,
factice derived from oils and such substances
reclaimed.
Note 4, to Chapter 40, HTS, states as follows:
In note 1 to this chapter and in heading
4002, the expression "synthetic rubber"
applies to:
(a) Unsaturated synthetic substances
which can be irreversibly transformed by
vulcanization with sulfur into non-
thermoplastic substances which, at a
temperature between 18 C and 29 C, will not
break on being extended to three times their
original length and will return, after being
extended to twice their original length,
within a period of 5 minutes, to a length not
greater than 1-1/2 times their original
length. For the purposes of this test,
substances necessary for the cross-linking,
such as vulcanizing activators or
accelerators, may be added; the presence of
substances as provided for by note 5(b)(ii)
and (iii) is also permitted. However, the
presence of any substances not necessary for
the cross-linking, such as extenders,
plasticizers and fillers, is not permitted;
Thus, in order for the binding agent in the cork product in
question to be considered rubber (synthetic rubber), it must meet
the criteria expressed in the above chapter notes including the
requirement that it be an unsaturated synthetic substance.
Our laboratory reports that the binding agent in the samples
submitted is not a rubber. It is a polyurethane type polymer of
Chapter 39, based on toluene diisocyanate and polyalkylene ether
glycol and does not conform to Note 4 (a) of Chapter 40, HTS.
Based on the findings and conclusions of the Customs
laboratory, we conclude that the binder used in the cork product
in question is not a rubber; thus, the cork product is not
classifiable in subheading 4504.10.1000, HTSUSA.
The applicable subheading for the subject cork product, in
sheets or rolls will be 4504.10.5000, HTSUSA, which provides for
other agglomerated cork blocks, plates, sheets and strips. The
rate of duty will be free.
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