CLA-2-44:S:N:N1:230 860338
Mr. T. A. Schofield
A. N. Deringer, Inc.
310 North Street
Windsor Locks, CT 06096
RE: The tariff classification of melamine covered particle board
from Canada
Dear Mr. Schofield:
In your letter dated February 4, 1991, you requested a
tariff classification ruling. The request was made on behalf of
your client, American Saturated Felt, Inc.
A sample section of melamine board was submitted. The board
consists of 5/8 inch thick wood particle board covered on its
face and back with melamine. The sizes of the board are usually
5/8 inch by 11-3/4 inches by 48 inches or 5/8 inch by 11-3/4
inches by 97 inches, but may vary depending on customer
specifications. The board may be edge-banded on one edge or on
three edges or the board may be unbanded. The product is used in
the manufacture of cabinets and book shelves.
The applicable subheading for the unbanded melamine covered
particle board will be 4410.10.0020, Harmonized Tariff Schedule
of the United States (HTS), which provides for particle board, of
wood. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the edge-banded melamine
covered particle board will be 4421.90.9040, HTS, which provides
for other articles of wood. The rate of duty will be 5.1 percent
ad valorem.
Goods classifiable under subheading 4421.90.9040, HTS,
which have originated in the territory of Canada, will be
entitled to a 3.5 percent rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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