The tariff classification of melamine covered particle boardfrom Canada

NY 860338 February 14, 1991 CLA-2-44:S:N:N1:230 860338 CATEGORY: Classification TARIFF NO.: 4410.10.0020; 4421.90.9040 Mr. T. A. Schofield A. N. Deringer, Inc. 310 North Street Windsor Locks, CT 06096 RE: The tariff classification of melamine covered particle board from Canada Dear Mr. Schofield: In your letter dated February 4, 1991, you requested a tariff classification ruling. The request was made on behalf of your client, American Saturated Felt, Inc. A sample section of melamine board was submitted. The board consists of 5/8 inch thick wood particle board covered on its face and back with melamine. The sizes of the board are usually 5/8 inch by 11-3/4 inches by 48 inches or 5/8 inch by 11-3/4 inches by 97 inches, but may vary depending on customer specifications. The board may be edge-banded on one edge or on three edges or the board may be unbanded. The product is used in the manufacture of cabinets and book shelves. The applicable subheading for the unbanded melamine covered particle board will be 4410.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for particle board, of wood. The rate of duty will be 4 percent ad valorem. The applicable subheading for the edge-banded melamine covered particle board will be 4421.90.9040, HTS, which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem. Goods classifiable under subheading 4421.90.9040, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 percent rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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