The tariff classification of natural and agglomerated cork disks to be used in various industrial applications from Portugal

NY 804658 December 22, 1994 CLA-2-45:S:N:N8:230 804658 CATEGORY: Classification TARIFF NO.: 4503.90.6000; 4504.90.4000 Ms. DeeAnn Kingsley Norman G. Jensen, Inc. 3050 Metro Drive, Suite 300 Minneapolis, MN 55425 RE: The tariff classification of natural and agglomerated cork disks to be used in various industrial applications from Portugal Dear Ms. Kingsley: In your letter dated November 21, 1994, on behalf of the importer, C & D Trading, Inc., you requested a tariff classification ruling. The ruling was requested on cork disks to be used in various industrial applications, such as for spacers and decorations in the hobby industry, and for making handles on ski poles, hiking staffs and fishing rods. The disks range in size from 1/8 inch to 1 inch in thickness and from 1/4 inch to 1-1/2 inch in diameter. They may be made of natural or of agglomerated cork. Four of the five representative samples submitted have holes bored through their centers. The remaining sample disk which does not have a hole is made of natural cork. You suggested classification under subheadings 4503.90.2000 and 4504.10.4700, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). However, the disks, wafers and washers classifiable under those subheadings are the type used for lining crown corks, and for lining or sealing tops, caps and other closures for bottles, jars and similar containers. The cork disks used in the various industrial applications stated above are not classifiable under those subheadings. The applicable subheading for the industrial cork disks made of natural cork will be 4503.90.6000, HTSUSA, which provides for other articles of natural cork. The rate of duty will be 18 percent ad valorem. The applicable subheading for the industrial cork disks made of agglomerated cork will be 4504.90.4000, HTSUSA, which provides for other articles of agglomerated cork. The rate of duty will be 18 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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