The tariff classification of cork trivets and coasters fromPortugal

NY 873111 April 28, 1992 CLA-2-45:S:N:N1:230 873111 CATEGORY: Classification TARIFF NO.: 4504.90.4000 Ms. Nora Scala Osowski & Co. International, Ltd. P.O. Box 66445 Chicago, IL 60666-0445 RE: The tariff classification of cork trivets and coasters from Portugal Dear Ms. Scala: In your letter dated March 31, 1992, on behalf of Wilton Industries, you requested a tariff classification ruling. The ruling was requested on trivets and coasters made of agglomerated cork particles. A sample of a square trivet was submitted. It is made wholly of agglomerated cork bound together with a synthetic resin. It measures eight inches by eight inches and has rounded edges all around. Descriptive literature submitted by you shows that the trivets come in various sizes in both square and round shapes. The literature also shows a set of four coasters apparently also made wholly of the same material. The coasters are shaped with a raised rim. The applicable subheading for the cork trivets and coasters will be 4504.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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