The tariff classification of cork wall tiles from Portugal
Issued June 5, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N253991 (June 5, 2014)
Tariff classification
HTS codes: 4503.90.4000
Headings: 4503
Product description
The samples will be retained for reference. The samples submitted each measure approximately 5 ½” square and a maximum of 1 inch thick (one sample measures ¼” thick). The tiles measure 23 ¾” (L) x 11 ¾” (W) at the time of importation. Each panel is manufactured from natural cork that has been glued to a 1/16”- 1/4”-thick base of agglomerated cork. The tiles are designed to be affixed to a wall with adhesive. You suggest that the tiles are classifiable under 4504.10.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, this classification is for articles of agglomerated cork. The instant tiles are manufactured primarily from natural cork with only a backing of agglomerated cork. Therefore, classification in this subheading is precluded.
CBP rationale
The applicable subheading for the cork wall tiles will be 4503.90.4000, HTSUS, which provides for Articles of natural cork: Other: Wallcoverings, backed with paper or otherwise reinforced.
Full text
N253991 June 5, 2014 CLA-2-45:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4503.90.4000 Mr. Ali Kamara-Bunduka Kuehne & Nagel, Inc. 20000 S. Western Ave. Torrance, CA 90501 RE: The tariff classification of cork wall tiles from Portugal Dear Mr. Kamara-Bunduka: In your letter dated May 13, 2014, you requested a tariff classification ruling on behalf of your client, Cali Bamboo. The ruling was returned to you for additional information, which was resubmitted to this office on May 29, 2014. The ruling was requested on cork wall tiles. Samples and product documentation were submitted for our review. The samples will be retained for reference. The samples submitted each measure approximately 5 ½” square and a maximum of 1 inch thick (one sample measures ¼” thick). The tiles measure 23 ¾” (L) x 11 ¾” (W) at the time of importation. Each panel is manufactured from natural cork that has been glued to a 1/16”- 1/4”-thick base of agglomerated cork. The tiles are designed to be affixed to a wall with adhesive. You suggest that the tiles are classifiable under 4504.10.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, this classification is for articles of agglomerated cork. The instant tiles are manufactured primarily from natural cork with only a backing of agglomerated cork. Therefore, classification in this subheading is precluded. The applicable subheading for the cork wall tiles will be 4503.90.4000, HTSUS, which provides for Articles of natural cork: Other: Wallcoverings, backed with paper or otherwise reinforced. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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