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The tariff classification of cork flooring from Spain.
Issued November 25, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A89312 (November 25, 1996)
Tariff classification
HTS codes: 4504.10.3000
Headings: 4504
Product description
It is an 11.75 inch square sheet of agglomerated cork (3/16 inch thick) with a clear polyurethane finish on one side. You indicate that the product will be imported in 3/16 and 5/16 inch thicknesses, both with and without the polyurethane finish.
CBP rationale
The applicable subheading for all of the above-described tiles will be 4504.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for agglomerated cork (with or without a binding substance) and articles of agglomerated cork: blocks, plates, sheets and strip; tiles of any shape.
Full text
NY A89312 November 25, 1996 CLA-2-45:RR:NC:2:230 A89312 CATEGORY: Classification TARIFF NO.: 4504.10.3000 Mr. Fernando Mutiloa 106 N. 83rd St. Seattle, WA 98103 RE: The tariff classification of cork flooring from Spain. Dear Mr. Mutiloa: In your letter dated November 1, 1996, you requested a tariff classification ruling. A sample identified as a cork floor tile (said to be made from granulated cork particles and resin binders) was submitted and will be retained for reference. It is an 11.75 inch square sheet of agglomerated cork (3/16 inch thick) with a clear polyurethane finish on one side. You indicate that the product will be imported in 3/16 and 5/16 inch thicknesses, both with and without the polyurethane finish. The applicable subheading for all of the above-described tiles will be 4504.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for agglomerated cork (with or without a binding substance) and articles of agglomerated cork: blocks, plates, sheets and strip; tiles of any shape...: floor coverings. The rate of duty will be free. 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 Paul Garretto, at (212) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
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The tariff classification of laminated cork flooring from GermanyDear Mr. Vick:
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