CLA-2-39:OT:RR:NC:N4:421
Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045
RE: The tariff classification of high pressure decorative laminates from China.
Dear Mr. Gomez:
In your letter dated June 10, 2009, on behalf of David P. Reichwein, dba DPR Inc., you requested a tariff classification ruling.
A sample was provided with your letter. The product is a laminated sheet made from layers of kraft paper with a decorative top surface paper. You state that the back surface is impregnated with phenolic resin and the top surface is impregnated with melamine resin. The layers are laminated together under high pressure and temperature using a metal plate. The resultant laminate is said to be used as a cabinet liner. The high pressure decorative laminates will be supplied in rectangular sheet form measuring 48 inches by 96 inches by 0.6 millimeter in thickness.
Classification depends on whether the sheets, in their imported condition, are flexible, i.e., whether they can be flexed so that the two ends touch and then return to their original shape without creasing, cracking or distortion. Although the small sample piece submitted with your request is not flexible, Amy Hess of your office indicated in a telephone conversation that in its imported dimensions the laminate can be bent into an oval shape with the ends touching without cracking.
The applicable subheading for the high pressure decorative laminates, when flexible in the dimensions as imported, will be 3921.90.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provide 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 high pressure decorative laminates, when not flexible in the dimensions as imported, will be 3921.90.5010, HTSUS, 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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