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NY 816281

November 21, 1995

CLA-2-48:R:N4:234 816281


TARIFF NO.: 4823.90.6500; 4811.31.2050; 4811.39.4040

Mr. D.W. Eschenbrenner
Panalpina, Inc.
500 Northwest Plaza, Suite 500
St. Louis, MO 63074

RE: The tariff classification of "melamine edgebanding" (printed, impregnated, coated paper used for decorative purposes) from Germany.

Dear Mr. Eschenbrenner:

In your letter dated October 25, 1995, on behalf of your client, Canplast Inc. (Montreal, Quebec, Canada) you requested a tariff classification ruling.

The merchandise in question, identified as "melamine edgebanding," is a kind of paper used as a decorative overlay on furniture paneling (e.g., substrates of plywood, fiberboard or the like intended for book shelves, computer tables, kitchen cabinets, etc.) The paper is printed (e.g., with a wood-grain pattern), impregnated with melamine plastic resin, and top-coated with lacquer. It is assumed that the paper is composed wholly or partly of bleached pulp fibers.

The edgebanding will be imported from Germany in 1300' long rolls, with the width varying from 1/2" to 41 1/2". Mr. Claude Rouleau of your client's office indicated over the telephone that after importation, the product will be affixed to the substrates by machines that employ dry glue pellets for that purpose.

Samples representing three grades of edgebanding were submitted and will be retained for reference:

"Igrafol S (3207)" soft forming melamine edgebanding, 293 gsm (thickness of sample is approximately 0.31 mm)

"Igrafol D (3257)" straight application edgebanding, 267 gsm (thickness of sample is approximately 0.33 mm) (Note: the sample is marked "Igrafol D", but your client's letter refers to this grade as "Igradur D")

"Igraplan U8 (3448)" wrapping edgebanding, 120 gsm (thickness of sample is approximately 0.12 mm)

The applicable subheading for all of the above grades of "melamine edgebanding," when imported in rolls having a width of 15 cm or less, will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) coated paper or paperboard, cut to size or shape. The rate of duty will be 5%.

The applicable subheading for "Igrafol S (3207)", 293 gsm, and "Igrafol D (3257)", 267 gsm, when imported in rolls exceeding 15 cm in width, will be 4811.31.2050, HTS, which provides for other (than certain enumerated) paper, coated, impregnated or covered with plastics (excluding adhesives): bleached, weighing more than 150 gsm: 0.3 mm or more in thickness. The rate of duty will be free.

The applicable subheading for "Igraplan U8 (3448)", 120 gsm, when imported in rolls exceeding 15 cm in width, will be 4811.39.4040, HTS, which provides for other (non-enumerated) paper, coated, impregnated or covered with plastics (excluding adhesives). The rate of duty will be free.

We note that the thicknesses of the "Igrafol S" and "Igrafol D" samples are very close to 0.3 mm, which is a line of demarcation between certain tariff provisions. The subheading given above for the wider rolls of these two grades will not apply if the thickness of the imported product falls below 0.3 mm.

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 Carl Abramowitz at (212) 466-5733.


Roger J. Silvestri

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