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NY 803867




November 18, 1994

CLA-2-45:S:N:N8:230 803867

CATEGORY: CLASSIFICATION

TARIFF NO.: 4503.90.6000

Mr. Barry Malloy
Charles M. Schayer & Co.
P.O. Box 17769
Denver, CO 80217

RE: The tariff classification of cork flow leg padding, for use in kayaking, from Italy.

Dear Mr. Malloy:

In your letter dated October 31, 1994, on behalf of Banshee Athletics Inc. (Boulder, CO), you requested a tariff classification ruling.

A sample identified as "cork flow padding" was submitted and will be retained for reference. It is a small, sealed pouch, about two inches square and one-eighth of an inch thick, made of transparent, flexible plastic sheeting, containing a mixture of chopped cork and oil. (The ratio is said to be approximately 75% cork and 25% oil.) When squeezed with the fingers, the pouch has a somewhat squishy feel, as the mixture inside slowly moves and yields to pressure. By way of explanation, you state only that the product is "used as leg padding for kayaking," and that "it is not attached to the kayak or the person."

The applicable subheading for the "cork flow padding" will be 4503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of natural cork. The rate of duty will be 18%.

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.

Sincerely,

Jean F. Maguire

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