CLA-2-76:OT:RR:NC:1:117
Ms. Barb Carman
BCB International Inc.
1010 Niagara Street
Buffalo, NY 14213-1501
RE: The tariff classification of decorative plastic and metal laminates from Canada.
Dear Ms. Carman:
In your letter dated February 11, 2013 you requested a tariff classification ruling on behalf of your client, Octopus Products, Ltd. Representative samples were included with your submission and will be retained by this office.
The items under consideration are described as decorative plastic and metal laminates for both residential and commercial use. You state that these laminates are suitable for application to interior surfaces where a decorative wear stain and impact resistant surface is required such as countertops, tabletops, cabinets, furniture, etc.
The plastic laminates are sheets made of plain, colored or decorative paper coated or impregnated with melamine-formaldehyde resins which are pressed together with phenolic resin impregnated kraft paper at high pressure. After importation, these sheets will be bonded to a supporting core material.
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 creasing, cracking or distortion. Although the small sample piece submitted with your request is not flexible, it is likely that this same construction, imported in larger dimensions, could be bent into an oval shape with two ends touching and then return to its original shape without creasing, cracking or distortion.
The applicable subheading for the high pressure decorative plastic 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 general rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the high pressure decorative plastic 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 general rate of duty will be 4.8 percent ad valorem.
The metal laminates are constructed of pure copper, anodized aluminum or stainless steel foil that is applied to a core of a phenolic resin at high pressure. These products come with a protective "foil" which is actually a polyester peel coat/film used to protect the surface from scratches, scuffing, etc. during transport and installation. After installation, the “foil” is peeled away and discarded.
The copper laminates measure 2,440 mm in length and 1,220 mm in width and are coated with a UV based acryl. You indicate that these laminates have a thickness of 1.2 mm of which the copper foil component does not exceed 0.15 mm of the total thickness.
You suggest classification of the copper laminates in subheading 7410.21.3060, HTSUS, which provides for copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm, backed, of refined copper, copper clad laminates, other.
Historically, peelable plastic film that is protective in nature has been considered backing material when applied to one side of a foil product. However, when the same film, or some other type of backing material, is applied to both sides of a foil product, the foil is no longer viewed as backed.
The applicable subheading for the high pressure pure copper laminates will be 7410.11.0000, HTSUS, which provides for copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm, not backed, of refined copper. The general rate of duty will be 1 percent ad valorem.
The aluminum laminates are available in various smooth, brushed or embossed surfaces that may or may not contain a design or pattern. You state that these laminates have a thickness of 0.8 mm of which the aluminum foil component does not exceed 0.2 mm of the total thickness. A special heat-curing lacquer or PU lacquer is used in many cases to protect the metal surface.
You suggest classification of the aluminum laminates with a design or pattern in subheading 7607.20.1000, HTSUS, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm, backed, covered or decorated with a character, design, fancy effect or pattern.
You propose classification of the aluminum laminates without a design or pattern in subheading 7607.20.5000, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm, backed, other. However, the aluminum laminates have a peelable polyester protective film on one side and a core of a phenolic resin on the other side. These products are not considered “backed” for tariff purposes.
The applicable subheading for the high pressure anodized aluminum laminates with or without a design or pattern will be 7607.19.3000, HTSUS, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm, not backed, other, other, cut to shape, of a thickness not exceeding 0.15 mm. The general rate of duty will be 5.7 percent ad valorem.
The stainless steel laminates measure 2,440 mm in length and 1,200 mm in width. You indicate that these laminates have a thickness of 0.8 mm of which the stainless steel foil accounts for 0.05 mm of the total thickness. Classification of these products at the ten digit level is dependent on the chemistry, which was not provided.
The applicable subheading for the high pressure stainless steel laminates will be 7219.90.00, HTSUS, which provides for flat-rolled products of stainless steel, of a width of 600 mm or more, other. The general rate of duty will be free.
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/.
Sample swatches of the laminates will also be imported. The individual swatches are cut to small sizes, none larger than 4.5 inches by 3.5 inches, drilled and assembled onto a chain, or otherwise assembled into a binder, kit box, or onto a board to illustrate the color, finish, and type of surface material. You state that these swatches will be used exclusively for soliciting sales in the United States of the foreign produced decorative panels. You ask whether these sample swatches may be eligible for duty free treatment under subheading 9811.00.60, HTSUS. This subheading provides for the free entry of any sample valued not over $1.00 each, or marked, torn, perforated, or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The controlling factor under this statute is whether the importer uses the samples for the purpose of soliciting purchase orders for foreign merchandise and the creation of demand for future orders. The purpose behind the importation and distribution of the samples must be the stimulation of sales through exposure for public consumption.
When the items are valued at more than $1.00 each, as is likely the case with these sample chains, binders, kit boxes and boards, they may not be entered free of duty under subheading 9811.00.60, HTSUS, unless they are marked as samples or treated in some way to render them unsuitable for commercial sale or any use other than as samples for obtaining orders for similar articles. The small size of the samples and the punched holes render the swatches unsuitable for use other than as samples for obtaining orders for similar articles.
As long as the sample swatches represent the actual full size sheets to be ordered, as long as the sheets are produced in a foreign country, and as long as the swatches are used in the United States to solicit orders of the foreign-made sheets or stimulate demand for them so as to increase future orders, then the swatch chains, binders, kit boxes and boards, whether or not valued over $1.00 each, are eligible for duty free treatment in subheading 9811.00.60, HTSUS.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division