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NY 849396

Feb 15,1990

CLA-2-45:S:N:N1:230 849396


TARIFF NO.: 4504.10.1000; 4504.10.2000; 4504.10.5000; 4501.90.4000

Mr. Harold P. Stern
Rector Mineral Trading Corp.
9 West Prospect Ave.
Mount Vernon, NY 10550

RE: The tariff classification of cork products from Portugal

Dear Mr. Stern:

In your letter dated January 26, 1990, you requested a tariff classification ruling.

The ruling was requested on three cork products. You listed the products, samples of which were not submitted, as follows:

1) vulcanized sheets of agglomerated cork, or agglomerated composition cork sheets with binder, with thicknesses ranging from 1/16 inch to 2 inches and in standard sheet sizes of 24 inches by 36 inches;

2) insulation of agglomerated cork, or insulation and isolation corkboard of thicknesses ranging from 1/2 inch to 4 inches and standard sheet sizes of 12 inches by 36 inches;

3) crushed or ground cork, or granulated cork powder, super fine cork dust.

The applicable subheading for vulcanized sheets consisting wholly of ground cork and rubber will be 4504.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for vulcanized sheets and slabs wholly of ground or pulverized cork and rubber. The rate of duty will be 3.7 percent ad valorem.

Agglomerated cork may refer to either compressed cork or composition cork. According to the Additional U. S. Note to Chapter 45 of the HTS, the term "compressed cork" means forms molded under heat and compression from cork particles without the addition of other materials. The applicable subheading for insulation board made of compressed cork will be 4504.10.2000, HTS, which provides for insulation, coated or not coated, of compressed cork. The rate of duty will be Free. The applicable subheading for insulation board made of composition cork will be 4504.10.5000, HTS, which provides for other blocks, plates, sheets and strip of agglomerated cork. The rate of duty will be 18 percent ad valorem.

The applicable subheading for crushed or ground cork will be 4501.10.1000, HTS, which provides for natural cork, crushed, granulated or ground. The rate of duty will be 2.2 cents per kilogram.

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.


Jean F. Maguire
Area Director

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