HQ 085325: Cork material

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 085325

                                   November 20, 1989



            CLA-2:CO:R:C:G  085325  SR

            CATEGORY:  Classification

            TARIFF NO.:  4502.00.00

            Ms. Patti Noble
            Schenkers International Forwarders, Inc.
            4709 LaGuardia Dr.
            St. Louis, MO 63134

            RE: Cork material

            Dear Ms. Noble:

               This is in reference to your letter dated July 24, 1989,
            requesting the tariff classification of material laminated
            with cork under the Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA).  A sample produced in Taiwan was
            submitted.

            FACTS:

               The merchandise at issue consists of a material backing
            that has been laminated with cork.  It is made up of a thin
            layer of glued-up and sliced cork veneer laminated to a woven
            unbrushed fabric.  The fabric is 70 percent polyester and 30
            percent rayon.  The value of the cork exceeds the value of the
            fabric by ten times.  The weight of the cork exceeds the
            weight of the fabric.  The material is to be used to decorate
            the heels of women's shoes.  It can also be used for
            decorating other articles such as belts or purses.

            ISSUE:

               What is the classification of the cork laminated material?

            LAW AND ANALYSIS:

               Heading 4502, HTSUSA, provides for natural cork, debacked
            or roughly squared, or in rectangular (including square)
            blocks,
















                                          -2-

            sheets or strip (including sharp-edged blanks for corks or
            stoppers).  The Explanatory Notes constitute the official
            interpretation of the tariff at the international level.  The
            Explanatory Notes to heading 4502, HTSUSA, state that cork
            sheets reinforced with paper or fabric, including the strips
            of very thin cork in rolls used for tipping cigarettes, are
            included in this heading.  The merchandise at issue is thin
            cork sheets that are reinforced with fabric.

               Heading 5907, HTSUSA, provides for textile fabrics
            otherwise impregnated, coated or covered.  The Explanatory
            Notes to heading 5907, HTSUSA, state that the fabrics included
            in this heading include fabric, the surface of which is coated
            with glue, plastics, rubber or other materials and sprinkled
            with a fine layer of other material such as powdered cork
            (e.g., for wall coverings).

               The merchandise at issue is not similar to the cork
            mentioned under heading 5907, HTSUSA.  The merchandise at
            issue consists of strips of cork that have been laminated to a
            fabric, whereas the cork under heading 5907, HTSUSA, is a
            powdered cork that is sprinkled in a fine layer on a glue-
            coated fabric.  The merchandise at issue is more appropriately
            classifiable under Chapter 45, HTSUSA, which is the chapter
            that provides for cork and articles of cork.

            HOLDING:

               The merchandise at issue is classifiable under subheading
            4502.00.00, HTSUSA, which provides for natural cork, debacked
            or toughly squared, or in rectangular blocks, plates, sheets
            or strip.  The rate of duty is 5.5 cents per kilogram.

               This ruling supersedes any earlier rulings which are
            inconsistent therewith.


                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division




















            6 cc A.D. New York Seaport
            1 cc Durant
            1 cc legal reference