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HQ 084797

August 29, 1989

CLA-2 CO:R:C:G 084797 CB


TARIFF NO.: 5907.00.1000

Mr. Michael C. Dolina
Universal Convertors and Importers, Inc.
9303 East 46th Street
Tulsa, Oklahoma 74145-7700

RE: Classification of cork and polyester laminated material

Dear Mr. Dolina:

This ruling letter is in response to your inquiry of May 9, 1989, requesting a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA), for a cork and polyester laminated material to be imported from Spain.


The merchandise at issue is a cork veneer sliced from a glued-up block of natural cork and the backing of the material is 100 percent polyester which has been brushed. The stated weights are 110 grams for the cork and 150 grams for the fabric (per square meter). The material will be imported in tubes 50 to 60 yards long and 140 cm (55 inches) wide. You state that the merchandise is a wall covering.


Whether the subject merchandise is classifiable in Chapter 59 as a laminated fabric, or in Chapter 45 as an article of natural cork?


Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes.

Heading 5907, HTSUSA, provides for textile fabrics otherwise impregnated, coated or covered. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 5907 state that the fabrics covered by the heading include fabric which has been sprinkled with powdered cork. It is Customs position that the scope of the Explanatory Notes includes cork veneered onto a fabric backing.

The material in question consists of two layers, one of cork veneer sliced from natural cork and one of fabric, laminated together. The subject merchandise is classifiable in subheading 5907.00.1000, HTSUSA, as a laminated fabric.


The subject cork and polyester laminated material is classified under subheading 5907.00.1000, HTSUSA, which provides for textile fabrics otherwise impregnated, coated or covered, laminated fabrics. The textile category is 229 and the rate of duty is 16 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number), and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office before importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

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