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NY N020988

January 16, 2008



TARIFF NO.: 3921.90.5010

Mr. Nikola Jovic
Sobotec Ltd.
67 Burford Road
Hamilton, Ontario, Canada L8E 3C6

RE: The tariff classification of high pressure decorative laminates from the Netherlands

Dear Mr. Jovic:

In your undated follow-up letter to N019386, which was received in this office on December 18, 2007, you requested a tariff classification ruling.

The merchandise is described as Trespa Meteon. Three samples were included with your request. The product is a flat architectural panel made from layers of fibrous cellulose kraft paper impregnated with thermosetting phenolic resins and bonded together under heat and high pressure. The curing results in a homogenous non-porous material with a decorative surface finish. The high pressure laminates are supplied in sheet form in a variety of sizes, thicknesses and surface finishes. The laminates are available in sheets measuring 73 inches in width by 100 inches in length, 60 inches in width by 120 inches in length, and 73 inches in width by 143 inches in length. The sheets are available in thicknesses of 0.25 inch, 0.3125 inch, 0.375 inch and 0.5 inch. Trespa Meteon is used for applications including exterior cladding, fascias, soffits, sandwich panels, balcony panels and outdoor furniture.

You suggest classification in either heading 4410, Harmonized Tariff Schedule of the United States (HTSUS), which provides for particle board, oriented strand board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, or in heading 4418, HTSUS, which provides for builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes. However, according to the descriptive literature provided with your request, the panels are not made from wood but from layers of kraft paper impregnated with resins and cured under heat and high pressure.

The applicable subheading for the Trespa Metion laminates, when imported in the form of rectangular (including square) sheets that have not been further worked, will be 3921.90.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: otherhigh pressure paper reinforced decorative laminates. The rate of duty will be 4.8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on laminates if they have been further worked, such as being cut to shapes other than rectangular (including square), being drilled with holes, or being further worked with beveled edges or mitered corners. If you wish a ruling on the laminates in any forms other than rectangular (including square), you should provide a description of all processing performed to the sheet. You should specify whether the processing dedicates the component for use as a part, e.g., as a part of furniture, or for use as a building component, e.g., a balcony panel, balustrade or wall.

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.


Robert B. Swierupski

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