Cork Flooring Classified Based on Veneer, CBP Says

Imported flooring with a natural cork veneer on top should be classified based on that veneer, CBP said in a March 4 ruling. The law firm Neville Peterson requested the CBP internal advice ruling on behalf of the importer, Toryls, it said. The company said the flooring should be classified based on the layer of agglomerated cork included in the flooring.

The flooring includes a natural cork veneer layer, the agglomerated cork layer made of ground cork and a layer of medium density fiber board, the company said. The natural cork veneer, the thinnest layer, sits on top of the agglomerated cork, it said.

The flooring is a composite good and therefore classifiable based on its essential character, CBP said. “Although the layer of natural cork is the thinnest, it comprises the front face (or top layer) when the flooring is installed,” CBP said. “This layer is walked upon and maintained. The layer of natural cork also gives the product its commercial appeal. Accordingly, the top or face ply (or cork material or component) of the product imparts the essential character to the product.” The flooring should be classified under “Articles of natural cork: Other: Other” in subheading 4503.90.60. That subheading has a 14% duty rate.