CLA-2-39:OT:RR:NC:N2:421
Barbara Carman
BCB International, Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of decorative panel products and edgebanding material from Italy
Dear Ms. Carman:
In your letter dated April 13, 2016, on behalf of Octopus Products Ltd., you requested a tariff classification ruling. Samples were provided.
Your submission describes two types of non-structural decorative panel products. The first is composed of compact high-pressure laminate (HPL) and is identified by the style name “SM’art Compact.” The second you identify as melamine-faced chipboard (MFC), which has the style name “SM’art MFC.” Sample swatches of the two product lines were included with your request, as was a sample of plastic edgebanding material.
The “SM’art Compact” line of panels are composed of non-flexible HPL sheets reinforced with paper. The panels are manufactured by impregnating layers of cellulose fiber and pre-treated craft paper with thermosetting resins and pressing them together under high pressure and heat. You indicate that the panels are imported in the form of sheets measuring 3050mm long x 1300mm wide x 10mm thick. The panels can be used in a number of applications, including decorative interior elements, the manufacture of office and outdoor furniture, and others.
The “SM’art MFC” line of panels are composed of particleboard clad on both sides with a 0.7mm thick layer of high pressure melamine laminate. You indicate the panels will be imported in sheets measuring approximately 3050mm long x 2070mm wide x 19mm thick, and are intended for use in furniture, store fixtures, displays, and floors.
The edgebanding material is composed of acrylonitrile butadiene styrene (ABS) plastic and is imported in strips measuring 1000mm long x 7 mm wide x 1 mm thick. The edgebanding is not self-adhesive and is used to cover the exposed edges of MFC and HPL panels.
Sheets and strips made of copolymers such as ABS are classifiable according to the monomer that predominates by weight. Styrene is generally the monomer that predominates by weight in ABS copolymers. Consequently, for the purposes of this reply it is presumed that the styrene in the ABS edgebanding material predominates over the acrylonitrile and the butadiene.
The applicable subheading for the “SM’art Compact” panels 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: Other: Other… High pressure paper reinforced decorative laminates. The rate of duty will be 4.8% ad valorem.
The applicable subheading for the “SM’art MFC” panels will be 4410.11.0020, HTSUS, which provides for Particle board, oriented strand board (OSB) and similar board (for example, wafterboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances: Of wood: Particle board… Surface-covered with melamine-impregnated paper. The rate of duty will be free.
The applicable subheading for the plastic edgebanding material will be 3920.30.0000, HTSUS, which provides for Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of polymers of styrene. The rate of duty will be 5.8% ad valorem.
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 https://hts.usitc.gov/current.
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 Evan Conceicao at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division