CLA-2-39:RR:NC:SP:221 K81979
Mr. Peter D. Alberdi
A.J. Arango, Inc.
1516 E. 8th Avenue
Tampa, Florida 33605
RE: The tariff classification of pressure paper reinforced decorative laminates from Turkey.
Dear Mr. Alberdi:
In your letter dated December 1, 2003, on behalf of Bafa Group, you requested a tariff classification ruling.
Samples were provided with your letter. These samples were forwarded to the Customs laboratory. The product is pressure paper reinforced laminates for use as kitchen counter tops. They will be imported in sheets of 51 inches by 110 inches by .7 millimeter in thickness. The sheets consist of two layers. The upper layer is composed of noncellular plastic. The bottom layer consists of cellulosic fibers embedded in noncellular plastic.
The classification will depend, in part, on whether or not the laminates are flexible in the sizes in which they are imported. If one side of the laminate can be bent so that it touches the other side without breaking or permanently creasing the laminate, then the product is considered flexible.
The applicable subheading for the pressure paper reinforced laminates, if 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 the pressure paper reinforced laminates, if not flexible, will be 3921.90.5010, HTS, which provides for other plates, sheets, film, foil and strip, of plastics: other: other: high pressure paper reinforced decorative laminates. The rate of duty will be 4.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Articles classifiable under subheading 3921.90.4010 or 3921.90.5010, HTS, which are products of Turkey may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on "Files", click on "Search" and then enter a key word search for the term "T-GSP".
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division