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The tariff classification of high pressure decorative laminates from China
Issued July 18, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N254726 (July 18, 2014)
Tariff classification
HTS codes: 3921.90.5010, 3921.90.4010
Headings: 3921
Product description
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.
CBP rationale
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 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.
Full text
N254726 July 18, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3921.90.4010; 3921.90.5010 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
More rulings on the same tariff codes
The tariff classification of decorative panel products and edgebanding material from Italy
The tariff classification of flexible packaging material
The tariff classification of high pressure laminates from Germany
The tariff classification of decorative plastic and metal laminates from Canada.
The tariff classification of high pressure decorative laminates from China.
The tariff classification of high pressure laminates from China.
The tariff classification of high pressure decorative laminates from the Netherlands
The tariff classification of pressure paper reinforced decorative laminates from Turkey.
The tariff classification of "Nevamar" laminate sheets from China.
The tariff classification of phenolic surface film from Finland.
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