The tariff classification of high pressure laminates from China.

N038320 September 26, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3921.90.4010; 3921.90.5010 Mr. Robert L. Eisen Baker & McKenzie LLP 1114 Avenue of the Americas New York, NY 10036 RE: The tariff classification of high pressure laminates from China. Dear Mr. Eisen: In your letter dated September 12, 2008, on behalf of Formica Corporation, you requested a tariff classification ruling. The high pressure laminates will be imported under the product name ColorCore®2 by Formica®. You state that the laminates are made by combining melamine-impregnated decorative surface papers with resin treated kraft paper, which is then consolidated in a press at high pressures. The sheet back is then sanded to maintain a uniform thickness and to facilitate bonding with other substrates, such as fiberboard or particleboard. The thickness of the laminates is approximately 0.04 inch. The laminates will be imported in sheets measuring 48 inches by 120 inches. After importation they will be used in furniture and cabinets, where they are glued to a rigid surface to provide a durable and aesthetically pleasing outer surface. 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, you state 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 ColorCore®2 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 ColorCore®2 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: other: high pressure paper reinforced The rate of duty will be 4.8 percent ad valorem. You asked about quota requirements. This merchandise is not currently subject to quota. 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