CLA-2-44:S:N:N1:230 874466
Mr. Thomas R. Bergier
Globex, Inc.
5104 Oak Park Rd.
Raleigh, NC 27612
RE: The tariff classification of melamine clad particle board
from Spain
Dear Mr. Bergier:
In your letter dated May 3, 1992, which was received in
our office on May 15, 1992, you requested a tariff classification
ruling.
The ruling was requested on melamine covered particle board.
A sample piece was submitted. It consists of a 5/8 inch thick
core of wood particle board which is laminated on the top and
bottom with melamine. The edge is half rounded and covered with
melamine. The sample represents the melamine clad elements which
will have at least two unfinished edges. In addition, you will
also be importing countertop panels which will have three
unfinished edges and melamine clad boards which will have four
unfinished edges. All products will be imported in widths from
130 mm to 1350 mm and in lengths from 1220 mm to 3660 mm and will
have to be cut and finished to size by the end user.
The applicable subheading for the melamine clad boards with
all edges unfinished 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 melamine clad elements and
the countertop panels with one or more finished edges will be
4421.90.9040, HTS, which provides for other articles of wood.
The rate of duty will be 5.1 percent ad valorem.
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