816223 81 Ruling Active

The tariff classification of high pressure laminates from India.

Issued November 21, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.90.5010, 3921.90.5050

Headings: 3921

Product description

The laminates will be imported in the form of sheets measuring 4 feet by 8 feet, with thicknesses from 0.6 mm to 3 mm. Most will have decorative surfaces, and will be used primarily as surfaces for furniture or cabinets. Some will not have decorative surfaces, and may be used in industrial applications or as backing materials. In a phone conversation you indicated that the sheets, in the dimensions as imported, cannot be bent into an oval shape with the ends touching without cracking.

CBP rationale

The applicable subheading for the high pressure laminates with a decorative surface will be 3921.90.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other. The applicable subheading for the high pressure laminates which do not have a decorative surface will be 3921.90.5050, HTS, which provides for other plates, sheet, film, foil and strip, of plastics, other.

Full text

NY 816223 November 21, 1995 CLA-2-39:R:N6:221 816223 CATEGORY: Classification TARIFF NO.: 3921.90.5010; 3921.90.5050 Mr. Ashwin Shah Viralam Inc. 68 Gaynor Place Glen Rock, NJ 07452 RE: The tariff classification of high pressure laminates from India. Dear Mr. Shah: In your letter dated October 30, 1995, on behalf of Viralam Inc., Tech Products, and Britt Laminates, you requested a tariff classification ruling. The sample submitted with your letter is a high pressure laminate made from layers of kraft paper impregnated with melamine resin and cured under heat and high pressure. The laminates will be imported in the form of sheets measuring 4 feet by 8 feet, with thicknesses from 0.6 mm to 3 mm. Most will have decorative surfaces, and will be used primarily as surfaces for furniture or cabinets. Some will not have decorative surfaces, and may be used in industrial applications or as backing materials. In a phone conversation you indicated that the sheets, in the dimensions as imported, cannot be bent into an oval shape with the ends touching without cracking. The applicable subheading for the high pressure laminates with a decorative surface will be 3921.90.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other... high pressure paper reinforced decorative laminates. The duty rate will be 4.8 percent ad valorem. The applicable subheading for the high pressure laminates which do not have a decorative surface will be 3921.90.5050, HTS, which provides for other plates, sheet, film, foil and strip, of plastics, other... other. The duty rate will be 4.8 percent ad valorem. Articles classifiable under subheading 3921.90.5010 or 3921.90.5050, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. This ruling is being issued under the provisions of Section 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 212-466-5580. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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