The tariff classification of cork placemat from Portugal

N240833 May 10, 2013 CLA-2-45:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4504.90.0000 Ms. Debra Dudzinski LF USA, Inc. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of cork placemat from Portugal Dear Ms. Dudzinski: In your letter dated April 10, 2013, you requested a tariff classification ruling. The ruling was requested on cork placemat. A representative sample was submitted for our examination. The sample will be returned to you, as requested. The item is described as the “natural cork place mat with pop out coaster”. The placemat is rectangular-shaped with rounded edges and is constructed of agglomerated cork. The placemat measures approximately 10 ½” (w) x 15” (l) x 1/8” thick. A star-shaped cut out in the center of the placemat can be removed and used as a separate coaster. The applicable subheading for the cork placemat will be 4504.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other articles of agglomerated cork. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division