U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
4504.90.4000
$0.9M monthly imports
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Ruling Age
32 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
Tariff classification of protective round or rectangular pads of cork or of fabric from Taiwan
NY 895826 March 29, 1994 CLA-2-45:S:N:N8:230 895826 CATEGORY: Classification TARIFF NO.: 4504.90.4000; 6307.90.9986; 5907.00.6000 Mr. Morris D. Corson Selfix, Inc. 4501 West 47th Street Chicago, IL 60632 RE: Tariff classification of protective round or rectangular pads of cork or of fabric from Taiwan Dear Mr. Corson: In your letter dated March 16, 1994 you requested a tariff classification ruling. The ruling was requested on three products, samples of which were submitted. The products are self-sticking protective pads of different shapes and materials to be attached to articles so that they do not scratch when they are placed on top of furniture. The first product, no. 8433, is called a protective cork disc and consists of a round piece of cork 9/16 inch in diameter and 1/16 inch thick. The cork is composed of agglomerated cork particles. The disc or round pad has been coated with an adhesive on one side. Twelve pieces of cork are packed on a backing paper and sold together in a retail package. The second product, no. 8439, is a protective disc made of fabric. It is a thin round piece of flocked fabric with a gummed backing. The material is stated to be nylon with nylon flocking. Sixty-eight of these discs which are each 9/16 inch in diameter are packed on a backing paper and sold together in a retail package. The third product, no. 8440, consists of a 4 inch by 12 inch rectangular sheet of fabric with an adhesive coating on the back. The fabric is composed of a flocked surface on a woven textile scrim. The woven portion is assumed to be of man-made fibers. One of these coated sheets is packed with a backing paper and sold in a retail package. The applicable subheading for the protective cork discs or round pads, product no. 8433, will be 4504.90.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of agglomerated cork. The rate of duty will be 18 percent ad valorem. The applicable subheading for the protective fabric discs, product no. 8439, will be 6307.90.9986, HTSUSA, which provides for other made up textile articles. The rate of duty will be 7 percent ad valorem. The applicable subheading for the protective rectangular pad of fabric, product no. 8440, will be 5907.00.6000, HTSUSA, which provides for other textile fabrics otherwise impregnated, coated or covered, of man-made fibers. The rate of duty will be 5.8 percent ad valorem. The protective rectangular pad, product no. 8440, falls within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs Office. 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