NY 849396
Feb 15,1990
CLA-2-45:S:N:N1:230 849396
4501.90.4000
Mr. Harold P. Stern
Rector Mineral Trading Corp.
9 West Prospect Ave.
Mount Vernon, NY 10550
RE: The tariff classification of cork products from Portugal
Dear Mr. Stern:
In your letter dated January 26, 1990, you requested a
tariff classification ruling.
The ruling was requested on three cork products. You listed
the products, samples of which were not submitted, as follows:
1) vulcanized sheets of agglomerated cork, or
agglomerated composition cork sheets with binder,
with thicknesses ranging from 1/16 inch to 2 inches
and in standard sheet sizes of 24 inches by 36
inches;
2) insulation of agglomerated cork, or insulation and
isolation corkboard of thicknesses ranging from
1/2 inch to 4 inches and standard sheet sizes of 12
inches by 36 inches;
3) crushed or ground cork, or granulated cork powder,
super fine cork dust.
The applicable subheading for vulcanized sheets consisting
wholly of ground cork and rubber will be 4504.10.1000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
vulcanized sheets and slabs wholly of ground or pulverized cork
and rubber. The rate of duty will be 3.7 percent ad valorem.
Agglomerated cork may refer to either compressed cork or
composition cork. According to the Additional U. S. Note to
Chapter 45 of the HTS, the term "compressed cork" means forms
molded under heat and compression from cork particles without the
addition of other materials. The applicable subheading for
insulation board made of compressed cork will be 4504.10.2000,
HTS, which provides for insulation, coated or not coated, of
compressed cork. The rate of duty will be Free. The applicable
subheading for insulation board made of composition cork will be
4504.10.5000, HTS, which provides for other blocks, plates,
sheets and strip of agglomerated cork. The rate of duty will be
18 percent ad valorem.
The applicable subheading for crushed or ground cork will be
4501.10.1000, HTS, which provides for natural cork, crushed,
granulated or ground. The rate of duty will be 2.2 cents per
kilogram.
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