Modification of Headquarters Ruling Letter (HRL) 084797.cork; coated; polyester; lamination; textile

HQ 086089 February 5, 1990 CLA-2 CO:R:C:G 086089 SLR CATEGORY: Classification TARIFF NO.: 4502.00.0000 Mr. Michael C. Dolina Universal Convertors and Importers, Inc. 9303 East 46th Street Tulsa, Oklahoma 74145-7700 RE: Modification of Headquarters Ruling Letter (HRL) 084797. cork; coated; polyester; lamination; textile Dear Mr. Dolina: On August 29, 1989, this office, in HRL 084797, classified a cork and polyester laminated material as a textile fabric otherwise impregnated, coated or covered in subheading 5907.00.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). After much discussion and consideration, we have redetermined the proper classification of this article. The product in issue is a cork veneer sliced from a glued-up block of natural cork laminated to material made of 100 percent polyester which has been brushed. The stated weights are 110 grams for the cork and 150 grams for the fabric (per square meter). This product is purportedly used as a wall covering. Upon further consideration, we believe that the subject product is not of the type intended for inclusion within heading 5907, HTSUSA -- textile fabrics otherwise impregnated, coated or covered. Rather, the cork laminated material is more appropriately classifiable in Chapter 45, HTSUSA, as an article of natural cork. (See enclosed HRL 085325 for further explanation.) The subject merchandise is classifiable under subheading 4502.00.0000, HTSUSA, which provides for natural cork, debacked or toughly squared, or in rectangular blocks, plates, sheets or strip. The rate of duty is 5.5 cents per kilogram. In accordance with the above determination, HRL 084797 is hereby modified pursuant to 19 CFR 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division Enclosure