4503.90.20.00—Articles of natural cork, disks, wafers and washers

Tariff classification of solid cork disks Dear Mr. Gnann: This letter is in reply to your correspondence of June 4, 2003, to the National Commodity Specialists Division, New York, NY in which you request a binding ruling of the tariff classification of solid cork disks under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The matter was referred to this office for a response. Samples were submitted for our examination.FACTS:The samples you have submitted are solid natural cork or agglomerated cork. You state the discs are typically 1.25" in diameter x 0.50" thick and are labeled as "rings." However, the samples you have submitted measure 1 ¼" by ¼", 1 1/8" by ¼", and 1 ¼" by ½". ISSUE:What is the classification of the above-described natural and agglomerated cork articles?LAW AND ANALYSIS:Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined acco