CLA-2-39:RR:NC:SP:221 J86700
Mr. Clive Pinnington
Dynea Overlays Inc.
2144 Milwaukee Way
Tacoma, WA 97841
RE: The tariff classification of phenolic surface film from Finland.
Dear Mr. Pinnington:
In your letter dated July 4, 2003, you requested a tariff classification ruling.
The sample submitted with your letter is identified as phenolic surface film PSF 181. It is described as a saturating grade kraft paper impregnated with phenolic resin. The product is used to overlay plywood, particleboard and similar panel products. Though you suggest classification in the provision for coated paper, the specification sheet attached to your request indicates that the phenolic resin accounts for 64 to 68 percent of the weight of the product. The plastic component provides many of the characteristics extolled in the included marketing literature. Those characteristics include durability against scuffs and abrasions, resistance to chemicals, acids and salts, protection against weather exposure, and a uniform surface to mask substrate irregularities. In the opinion of this office, the phenolic resin imparts the essential character to the composite surface material.
The applicable subheading for the phenolic surface film PSF 181 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.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division