CLA-2-45:RR:NC:2:230 A89312
Mr. Fernando Mutiloa
106 N. 83rd St.
Seattle, WA 98103
RE: The tariff classification of cork flooring from Spain.
Dear Mr. Mutiloa:
In your letter dated November 1, 1996, you requested a tariff
classification ruling.
A sample identified as a cork floor tile (said to be made from granulated
cork particles and resin binders) was submitted and will be retained for
reference. It is an 11.75 inch square sheet of agglomerated cork (3/16 inch
thick) with a clear polyurethane finish on one side. You indicate that the
product will be imported in 3/16 and 5/16 inch thicknesses, both with and
without the polyurethane finish.
The applicable subheading for all of the above-described tiles will be
4504.10.3000, Harmonized Tariff Schedule of the United States (HTS), 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...: floor coverings. The rate of duty will be free.
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 Paul Garretto, at (212) 466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division