CLA-2-45:S:N:N1:230 879061
Ms. Virginia Miller
Virginia A. Miller & Company, Inc.
15700 Export Plaza, Suite Z
P.O. Box 60414
Houston, TX 77205
RE: Tariff classification of agglomerated cork sheets with added
binders from Portugal
Dear Ms. Miller:
In your letter dated October 2, 1992, on behalf of the
importer, Gem Cork Co., Inc., you requested a tariff classification
ruling.
The ruling was requested on cork sheets imported in rolls 50
inches wide and 78 feet long. A sample section of a 1/4 inch thick
piece was submitted. The sheet is composed of natural ground cork
with an added binder. The cork can be used as a wall sound barrier
or for bulletin boards.
The applicable subheading for the ground cork sheets with an
added binder will be 4504.10.5000, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), which provides for blocks,
plates, sheets and strip, of agglomerated cork (with or without a
binding substance); other. The rate of duty will be 18 percent ad
valorem.
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