CLA-2 CO:R:C:T 952504 CC

Lester Silverman, V.P.
Silverman Products and Textiles, Inc.
205 West 39th Street
New York, NY 10018-3102

Re: Classification of cork sheets laminated to a fabric backing

Dear Mr. Silverman:

This letter is in response to your inquiry, requesting the tariff classification of cork sheets laminated to a fabric backing.

FACTS:

You have submitted 6 samples, designated by you as styles A, B, C, D, E, and F. This merchandise consists of thin veneer sheets of cork laminated to a fabric backing. Styles A, C, D, and F are made of agglomerated cork laminated to a fabric backing. The following processes take place to produce styles B and E: laminating layers of cork together to produce thick blocks; slicing the blocks, perpendicular to the lamination, to produce thin veneer sheets; and laminating the cork veneer sheets to the fabric. The importer states that this merchandise is imported in rolls, normally about 50 feet long. It will be used as components for footwear, handbags, and other accessories. ISSUE: How is the merchandise at issue classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 4504, HTSUSA, provides for agglomerated cork (with or without a binding substance) and articles of agglomerated cork. According to the Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the HTSUSA at the international level, at page 649, agglomerated cork of this heading may be impregnated (e.g., with oil), or reinforced by backing with paper or cloth provided it does not have the character of linoleum or similar materials classified in Heading 5904.

Styles A, C, D, and F are made of agglomerated cork laminated to a fabric backing and meet the requirements of the Explanatory Notes for classification in Heading 4504. In addition, in Headquarters Ruling Letter (HRL) 951837, dated August 11, 1992, we ruled on merchandise similar to the above styles, classifying it in Heading 4504. Consequently, styles A, C, D, and F are classifiable in Heading 4504.

Styles B and E are made of natural cork. Heading 4502 provides for natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). Heading 4503 provides for articles of natural cork. The Explanatory Notes state at page 648 that Heading 4502 covers products which have been further worked into the form of rectangular (including square) blocks, plates, sheets or strip obtained from the bulk cork of Heading 4501, by slicing both faces and cutting the edges at right angles. Such products remain classified in this heading whether or not consisting of layers of cork placed one above the other and glued together. Blocks, plates, sheets and strip cut to shapes other than rectangular (including square) are regarded as articles of cork (Heading 4503).

Styles B and E are made by laminating layers of cork together to produce thick blocks, slicing the blocks to produce thin veneer sheets, and laminating the cork veneer sheets to the fabric. These operations go beyond that contemplated for natural cork of Heading 4502, according to the Explanatory Notes. Thus, these operations produce an article of natural cork of Heading 4503.

HOLDING:

Styles A, C, D, and F are classified under subheading 4504.10.5000, HTSUSA, which provides for agglomerated cork (with or without a binding substance) and articles of agglomerated cork: blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including disks: other. The rate of duty is 18 percent ad valorem.

Styles B and E are classified under subheading 4503.90.6000, HTSUSA, which provides for articles of natural cork, other, other. The rate of duty is 18 percent ad valorem.


Sincerely,

John Durant, Director
Commercial Rulings Division