NY 808167

July 27, 1995

CLA-2-45:S:N:N3:230 808167

CATEGORY: Classification

TARIFF NO.: 4504.10.5000

Mr. Stephen J. Leahy

Leahy & Ward

63 Commercial Wharf

Boston, MA 02110

RE: Tariff classification of sheets and rolls of agglomerated

cork with a binder of polyurethane; synthetic rubber; Legal

Note 1 and 4 of Chapter 40, HTS

Dear Mr. Leahy:

In your letters dated February 21 and April 7, 1995, you

requested a tariff classification ruling on behalf of Tecnicor

International, Inc. As we notified you on March 24, 1995, your

samples were sent to our laboratory for analysis. We have now

received a report. We apologize for the delay.

The product in question consists of granulated cork which

has been agglomerated under heat and pressure with an added

binder. The binder is a prepolymer of polyurethane. The product

is imported in sheets and rolls. This ruling covers products

designated CCF-11, CCB-12, CCF-13, CCF-22, and CCS-14. Samples

of the merchandise (except CCS-14) were submitted. These samples

together with your letter and attachments were sent to our

laboratory for analysis, specifically to determine the nature of

the binding agent.

In your letter of April 7, 1995, in response to our request

for additional information, you submitted a letter from your

supplier. The additional information indicates that there are

two main ingredients to this product, cork granules and a binder.

In addition, it is indicated that the formulations are based on

raw material weights with 94% granulated cork and 5%

polyurethane. This additional information was also submitted to

our laboratory.

In your request, you maintain that the subject merchandise

should be classified under subheading 4504.10.1000, Harmonized

Tariff Schedule of the United States Annotated (HTSUSA), which

provides for vulcanized sheets and slabs wholly of ground or

pulverized cork and rubber.

The Explanatory Notes (ENs) to the HTS constitute the

official interpretation of the tariff at the international level.

The ENs to heading 45.04 define \"agglomerated cork\" as follows:

Agglomerated cork is manufactured by

agglomerating crushed, granulated or ground

cork generally under heat and pressure:

\(1\) With an added binding substance (e.g.,

unvulcanised rubber, glue, plastics,

tar, gelatin),\...

There is no disagreement that the product in question is

agglomerated cork of subheading 4504.10, HTS. However, you claim

that the binder is a synthetic rubber which has been vulcanized.

Thus, you conclude that the subject product is classifiable under

subheading 4504.10.1000, HTSUSA.

You have submitted various information to support your

claim. \"Attachment A\" has been submitted to show that the

product is advertised as cork composition rolls of cork and

rubber. \"Attachment B\" is a memo from the supplier detailing the

properties of the merchandise . \"Attachment C\" is information

from the supplier claiming that the binder is chemically

identical to Adiprene L-100/L-167 which you believe it to be a

synthetic rubber.

In addition, you cite HQR 087392 dated August 6, 1992 in

which Customs ruled on a similar product. We distinguish the

above ruling. The merchandise in HQR 087392 consisted of a

mixture of cork and rubber; however, the rubber comprised 65% of

the product by weight. More importantly, there was no question

on the identity of the binding agent. Thus, the cited ruling is

not applicable to the present issue.

Chapter 40, Note 1, HTS, which pertains to rubber and

articles of rubber, provides as follows:

Except where the context otherwise requires,

throughout the tariff schedule the expression

\"rubber\" means the following products,

whether or not vulcanized or hard: natural

rubber, balata, gutta-percha, guayule, chicle

and similar natural gums, synthetic rubber,

factice derived from oils and such substances

reclaimed.

Note 4, to Chapter 40, HTS, states as follows:

In note 1 to this chapter and in heading

4002, the expression \"synthetic rubber\"

applies to:

\(a\) Unsaturated synthetic substances

which can be irreversibly transformed by

vulcanization with sulfur into non-

thermoplastic substances which, at a

temperature between 18 C and 29 C, will not

break on being extended to three times their

original length and will return, after being

extended to twice their original length,

within a period of 5 minutes, to a length not

greater than 1-1/2 times their original

length. For the purposes of this test,

substances necessary for the cross-linking,

such as vulcanizing activators or

accelerators, may be added; the presence of

substances as provided for by note 5(b)(ii)

and (iii) is also permitted. However, the

presence of any substances not necessary for

the cross-linking, such as extenders,

plasticizers and fillers, is not permitted;

Thus, in order for the binding agent in the cork product in

question to be considered rubber (synthetic rubber), it must meet

the criteria expressed in the above chapter notes including the

requirement that it be an unsaturated synthetic substance.

Our laboratory reports that the binding agent in the samples

submitted is not a rubber. It is a polyurethane type polymer of

Chapter 39, based on toluene diisocyanate and polyalkylene ether

glycol and does not conform to Note 4 (a) of Chapter 40, HTS.

Based on the findings and conclusions of the Customs

laboratory, we conclude that the binder used in the cork product

in question is not a rubber; thus, the cork product is not

classifiable in subheading 4504.10.1000, HTSUSA.

The applicable subheading for the subject cork product, in

sheets or rolls will be 4504.10.5000, HTSUSA, which provides for

other agglomerated cork blocks, plates, sheets and strips. The

rate of duty will be free.

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