CLA-2-45:S:N:N3:230 812848

Ms. Gigi Kimball
Port Brokers Inc.
833 Mahler Rd., Suite #8
Burlingame, CA 94010

RE: The tariff classification of hollow cork stoppers from Portugal

Dear Ms. Kimball:

In your letter which was received on July 17, 1995, you requested a tariff classification ruling on behalf of your client, Saxco International of Horsham, Pennsylvania.

A sample of the product in the condition as imported and a sample of the product after further fabrication in the United States were submitted. The imported product consists of a hollow cork stopper made of natural cork. It measures approximately 22 mm in length and 27 mm in diameter which includes a hole 15 mm in diameter. The hollow stopper is rounded on one end and does not appear to be tapered. The further fabricated product consists of a glass stopper which incorporates the hollow cork stopper as a covering for the stopper portion. The glass stopper will be used as a combination top and stopper for a glass liquor bottle. The applicable subheading for the hollow cork stopper will be 4503.10.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles of natural cork; corks and stoppers; other (than tapered and of a thickness (or length) greater than the maximum diameter). The rate of duty will be 17.6 cents per kilogram.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

If you have any further questions on this ruling please call National Import Specialist Paul Garretto at (212) 466-5779. 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
Area Director
New York Seaport