CLA-2-39:OT:RR:NC:N2:421
Mr. Peter Diamond
American Lamprecht Transport Inc.
700 Rockaway Turnpike
Lawrence, NY 11559
RE: The tariff classification of high pressure decorative laminates from China
Dear Mr. Diamond:
In your letter dated June 20, 2014, on behalf of Panolam Surface Systems, you requested a tariff classification ruling.
The sample provided with your request, identified as Nevamar high pressure laminate, is a sheet made from layers of kraft paper, including a decorative top layer, impregnated with resin and cured under high pressure to form a solid laminate. The laminates will be imported in the form of sheets measuring 48 inches by 96 inches. 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 evidence of creasing, cracking or distortion. Although the small sample piece submitted with your request is not flexible, you have stated that in the dimensions as imported, the laminates are flexible and are imported in rolls.
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 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division