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NY 879547

November 18, 1992

CLA-2-44:S:N:N1:230 879547


TARIFF NO.: 4504.90.4000

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.


Jean F. Maguire

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