CLA-2-45:OT:RR:NC:N3:230
Ms. Georgina Robledo
Kuehne+Nagel, Inc.
2660 Sarnen St.
Suite 100
San Diego, CA 92154
RE: The tariff classification of agglomerated cork underlayment from Portugal
Dear Ms. Robledo:
In your letter, dated May 13, 2016, you requested a tariff classification ruling. The ruling was requested on agglomerated cork underlayment sheet in roll form. Product specification data an photos were provided for our review.
The cork underlayment product is imported in rolls measuring 40 inches wide by 33 feet in length by 2.5mm in thickness. It is utilized under installed flooring panels. You explain that the underlayment is manufactured by the agglomeration of cork granules with a polyurethane binder, the whole of which is subjected to heat and pressure. The sheet is overlayed with a plastic film on its back side to protect against moisture, but is not otherwise coated. The underlayment has soundproofing properties and acts as a thermal insulator.
The applicable subheading for the agglomerated cork underlayment will be 4504.10.2000, Harmonized Tariff Schedule of the United States, which provides for Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks: Insulation, coated or not coated, of compressed cork. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division