CLA-2-39:S:N:N3D:221 878935

Mr. Alan Majchrzak
Intertrans Corporation
2748 Circleport Drive, Building C
Erlanger, KY 41018

RE: The tariff classification of high pressure laminated sheets from France.

Dear Mr. Majchrzak:

In your letter dated September 23, 1992, on behalf of Formica Corporation, you requested a tariff classification ruling.

A sample rolled sheet was submitted with your letter. The product is formed from sheets of paper impregnated with phenolic resins and laminated under high pressure. The sheets are used in decorative applications in furniture and cabinets, where they are glued to a rigid surface to provide a durable outer surface.

The applicable subheading for the high pressure laminated sheets 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.

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