CLA-2-45:OT:RR:NC:2:230
Mr. William J. Connolly
OCEANAIR, Inc.
186A Lee Burbank Hwy
Revere, MA 02151
RE: The tariff classification of cork containers from China
Dear Mr. Connolly:
In your letter dated January 20, 2014, you requested a tariff classification ruling. The ruling was returned to you for additional information, which you resubmitted to this office on February 6, 2014.
The ruling was requested on two cork containers referred to as “Cork Baskets”. Samples were submitted for our review and will be returned to you, as requested.
Both containers measure approximately 8” (L) x 8” (W) x 8” (H), and are soft, collapsible, and bin-like. Each has an outer surface of agglomerated cork which has been laminated to a woven polyester textile. The textile is not visible on the outer surface of the container. One container is lined with the same cork material, while the other is lined with a cotton/polyester woven textile.
You suggest that both containers are classifiable under 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), as other articles of textile. We disagree. The cork imparts the consumer appeal of the containers. While the cork is laminated to a textile base, the base is not visible and merely serves to stabilize and provide flexibility to the cork. Additionally, the Explanatory Notes to heading 4504 provide that cork may incorporate a reinforcing cloth backing and still be classifiable therein. As for the container lined with textile, textile linings do not impart the essential character of items, as they are secondary to the outer surface.
The applicable subheading for the cork containers will be 4504.90.0000, HTSUS, which provides for Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division