CLA-2-45:RR:NC:SP:230 G88479
Ms. Amy J. Johannesen
Coudert Brothers
1114 Avenue of the Americas
New York, NY 10036-7703
RE: The tariff classification of backed cork sheets from France or other countries.
Dear Ms. Johannesen:
In your letter dated March 15, 2001, you requested a tariff classification ruling on behalf of your client, Chanel, Inc.
A sample identified as a “natural cork material” was submitted and will be retained for reference. It is a thin, flexible sheet good consisting of two plies: a face of natural cork and a nonwoven fabric back said to be composed of polyester and viscose rayon fibers. Polyurethane is used as an adhesive to hold the cork to the fabric backing. The overall thickness of the sheet is about 0.65 mm. The face is made up of numerous thin, rectangular slices of natural cork which have been placed edge to edge so as to completely cover the backing in mosaic-like fashion.
The above-described sheeting will be imported in large rolls, and will be used in the manufacture of articles such as shoes and wallets.
You note that “the primary reason that this material is purchased is the look and feel of the cork, which will impart the unique appearance and quality of any articles which it is used to make.” The polyester/rayon backing is intended to function merely as a reinforcing layer, while the polyurethane simply acts as a binder. You state further that approximately 42% of the cost of the product is contributed by the cork, while approximately 34% is contributed by the glue plus handwork. Thus, the combined cost of the cork plus its adhesion to the backing is approximately 76% of the cost of the product, with less than 30% of the overall cost attributable to the backing. In light of all these factors, we agree with your contention that the cork imparts the essential character of the composite article.
Accordingly, the applicable subheading for the “natural cork material” will be 4503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of natural cork. The rate of duty will be 14%.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division