CLA-2-44:S:N:N1:230 879547
Mr. Donald A. Keller
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108
RE: Tariff classification of a cork planter coaster from Portugal
Dear Mr. Keller:
In your letter dated October 8, 1992, which was received in
our office on October 22, 1992, you requested a tariff
classification ruling. The request was made on behalf of the
importer, The Home Depot.
A sample of the product to be classified, stock no. 1250P, a
small cork planter coaster, was submitted. The coaster will be
used with flower plants. The sample is approximately 4 inches in
diameter and 5/16 inch thick. It is composed of a layer of 3/16
inch thick agglomerated cork and a layer of 2/16 inch thick pressed
paperboard. The essential character of the product is imparted by
the cork because of its greater quantity, value, function and
marketability.
The applicable subheading for the cork planter coaster will
be 4504.90.4000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other articles of
agglomerated cork. 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