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The tariff classification of “LuckyPal” laminates from Korea.
Issued April 11, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H89982 (April 11, 2002)
Tariff classification
HTS codes: 3921.90.5010, 3921.90.4010
Headings: 3921
Product description
The LuckyPal (Deco Sheet) is a high pressure laminate made from layers of paper impregnated with melamine and phenol resin and cured under heat and high pressure. The laminates will be imported as sheets and used as surfaces for furniture, counter tops and kitchen cabinets. The sample and the styles shown in the catalogue have decorative surfaces. The sample laminate does not appear to be flexible in that it cannot be bent so that one side touches the other without cracking or permanently creasing the laminate. However, the laminates may be flexible in the sizes in which they will be 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.
CBP rationale
The applicable subheading for the LuckyPal laminates, if not flexible, 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: other: high pressure paper reinforced decorative laminates. The applicable subheading for the LuckyPal laminates, if flexible, will be 3921.90.4010, HTS, which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible: reinforced with paper.
Full text
NY H89982 April 11, 2002 CLA-2-39:RR:NC:SP:221 H89982 CATEGORY: Classification TARIFF NO.: 3921.90.4010; 3921.90.5010 Ms. Diana Cachia Customs Expediters, Inc. 115 Christopher Columbus Drive Jersey City, NJ 07302 RE: The tariff classification of “LuckyPal” laminates from Korea. Dear Ms. Cachia: In your letter dated March 27, 2002, on behalf of LG Chemical America Inc., you requested a tariff classification ruling. A sample and sales catalogues were provided with your letter. The LuckyPal (Deco Sheet) is a high pressure laminate made from layers of paper impregnated with melamine and phenol resin and cured under heat and high pressure. The laminates will be imported as sheets and used as surfaces for furniture, counter tops and kitchen cabinets. The sample and the styles shown in the catalogue have decorative surfaces. The sample laminate does not appear to be flexible in that it cannot be bent so that one side touches the other without cracking or permanently creasing the laminate. However, the laminates may be flexible in the sizes in which they will be 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 LuckyPal laminates, if not flexible, 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: other: high pressure paper reinforced decorative laminates. The rate of duty will be 4.8 percent ad valorem. The applicable subheading for the LuckyPal laminates, if flexible, will be 3921.90.4010, 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. 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
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