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NY 894823

March 10, 1994

CLA-2-44:S:N:N8:230 894823


TARIFF NO.: 4410.10.0000; 9403.90.7000

Mr. Lee-Shien Lu
Asiam Trade Inc.
95 Elizabeth St.
New York, NY 10013

RE: The tariff classification of laminated particle board and table tops from China

Dear Mr. Lu:

In your letter dated February 8, 1994 you requested a tariff classification ruling.

The ruling was requested on table tops and table top material. The products to be imported consist of laminated particle board, laminated plywood and the same laminated materials with the edges and ends covered with plastic. The products measure a standard size of 48 inches by 20 inches by 1-1/2 inches. Representative sample pieces were submitted. The table top material consists of a core of either wood particle board or a nine ply plywood. On top of the core is a hard plastic laminate and on the bottom is a coated paper layer. The edges and ends of the material are open and unworked. In addition to these products, you also requested the tariff classification of these same products with the edges and ends covered with a coordinating plastic T-molding. The laminated products with the edges and ends covered are essentially complete table tops.

The applicable subheading for the laminated particle board with open edges and ends will be 4410.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for particle board, of wood. The duty rate will be 4 percent ad valorem.

The applicable subheading for the table tops or the laminated particle board or plywood with the edges and ends covered with the plastic molding will be 9403.90.7000, HTSUSA, which provides for parts of furniture, of wood. The duty rate will be 5.3 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the laminated plywood material with open edges and ends. Your request for a classification ruling should include the species of wood of both the top and the bottom ply of the plywood.

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.


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