CLA-2-39:S:N:N3G:221 872967
Mr. Thomas R. Bergier
Globex, Inc.
5104 Oak Park Road
Raleigh, NC 27612
RE: The tariff classification of particle board postformed
elements and melamine laminates from Spain.
Dear Mr. Bergier:
In your letter dated March 23, 1992, you requested a tariff
classification ruling.
The first group of products consists of postformed elements,
made of particle board, partially clad in high pressure
decorative melamine laminate. The elements will be imported in
widths from 130 mm to 1350 mm, and in lengths from 1220 mm to
3660 mm. Thicknesses will vary from 16 mm to 40 mm. These will
be used as building elements for doors, drawer fronts, table tops
and counter tops of furniture and kitchen cabinets.
The second product is edgebanding material consisting of
rolls of high pressure decorative melamine laminate, in widths
from 16 mm to 42 mm, and in lengths up to 250,000 mm. The
edgebanding will be used as a finishing material to edge surfaces
of furniture and kitchen cabinets.
The third product is surfacing material of high pressure
decorative melamine laminate in thicknesses from .7 mm to 1.27
mm, available in sheets in various widths of 825 mm to 1650 mm
and in lengths up to 3800 mm. These sheets will be used as
surfaces of furniture and kitchen cabinets.
The applicable subheading for the melamine edgebanding
material on rolls and for melamine sheets which are flexible will
be 3921.90.4010, Harmonized Tariff Schedule of the United States
(HTS), which provides for other plates, sheets, film, foil and
strip, of plastics, other, flexible, reinforced with paper. The
rate of duty will be 4.2 percent ad valorem.
The applicable subheading for melamine laminate sheets which
are not flexible will be 3921.90.5010, HTS, which provides for
other plates, sheets, film, foil and strip, of plastics, other,
high pressure paper reinforced decorative laminates. The rate of
duty will be 4.8 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the particle board postformed
elements. Your request for a classification ruling should
include a small sample of the product. Indicate whether the
panels are covered with melamine on all sides and edges, and if
not, specify which sides or edges are covered. Please indicate
the density of the product in grams per cm3.
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