CLA-2-45:RR:NC:GI:230 A80568
Ms. Tatiana Maria
GIA, Inc.
P.O. Box 3274
McLean, VA 22103-3274
RE: The tariff classification of cork floor tiles, cork wall tiles and agglomerated cork sheets from Portugal
Dear Ms. Maria:
In your letter dated February 7, 1996 you requested a tariff classification ruling.
The ruling was requested on several cork products manufactured by M. J. Orvalho, S.A. A catalogue of the products containing small square sample sections was submitted. The catalogue will be returned to you as you requested. The products consist of cork floor tiles, cork wall tiles and agglomerated cork sheets.
The floor tiles measure 300 x 300 mm, 305 x 305 mm or 600 x 300 mm and may be 4 mm, 4.8 mm or 6 mm thick. Eleven different styles of floor tiles are represented in the catalogue. They all consist primarily of agglomerated cork. Four of the eleven styles have a thin layer of natural cork laminated on the surface. The rest are made entirely of agglomerated cork and have variations in the size and distribution of the cork particles. Two of the styles have a colored surface and other styles have dyed cork particles. All of the cork floor tiles are sanded, waxed and varnished.
The wall tiles measure 600 x 300 mm with a thickness of 2 mm or 3 mm. Two styles are represented in the catalogue. They consist of agglomerated cork particles in varying configurations. The wall tiles are finished by waxing the surface.
The agglomerated cork sheets consist of fine cork particles. The difference in the three styles represented appears to be in the density only, which ranges from 215 to 245 kilograms per cubic meter.
The applicable subheading for the cork floor tiles will be 4504.10.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for floor coverings under the subheading for blocks, plates, sheets and strip; tiles of any shape under the heading for agglomerated cork and articles of agglomerated cork. The rate of duty will be Free.
The applicable subheading for the cork wall tiles and the agglomerated cork sheets will be 4504.10.5000, HTSUSA, which provides for other blocks, plates, sheets and strip; tiles of any shape under the heading for agglomerated cork and articles of agglomerated cork. The rate of duty will be Free.
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 Paul Garretto at 212-466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division