RE: the Tariff Classification of Particle Board Postformed

NY 872967

April 20, 1992

CLA-2-39:S:N:N3G:221 872967

CATEGORY: Classification

TARIFF NO.: 3921.90.4010; 3921.90.5010

Mr. Thomas R. Bergier Globex, Inc. 5104 Oak Park Road Raleigh, NC 27612

RE: The tariff classification of particle board postformed elements and melamine laminates from Spain.

Dear Mr. Bergier:

In your letter dated March 23, 1992, you requested a tariff classification ruling.

The first group of products consists of postformed elements, made of particle board, partially clad in high pressure decorative melamine laminate. The elements will be imported in widths from 130 mm to 1350 mm, and in lengths from 1220 mm to 3660 mm. Thicknesses will vary from 16 mm to 40 mm. These will be used as building elements for doors, drawer fronts, table tops and counter tops of furniture and kitchen cabinets.

The second product is edgebanding material consisting of rolls of high pressure decorative melamine laminate, in widths from 16 mm to 42 mm, and in lengths up to 250,000 mm. The edgebanding will be used as a finishing material to edge surfaces of furniture and kitchen cabinets.

The third product is surfacing material of high pressure decorative melamine laminate in thicknesses from .7 mm to 1.27 mm, available in sheets in various widths of 825 mm to 1650 mm and in lengths up to 3800 mm. These sheets will be used as surfaces of furniture and kitchen cabinets.

The applicable subheading for the melamine edgebanding material on rolls and for melamine sheets which are flexible will be 3921.90.4010, Harmonized Tariff Schedule of the United States (HTS), 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 melamine laminate sheets which are not flexible will be 3921.90.5010, HTS, 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.

Your inquiry does not provide enough information for us to give a classification ruling on the particle board postformed elements. Your request for a classification ruling should include a small sample of the product. Indicate whether the panels are covered with melamine on all sides and edges, and if not, specify which sides or edges are covered. Please indicate the density of the product in grams per cm3.

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.

Sincerely,

Jean F. Maguire Area Director New York Seaport