CLA-2-39:RR:NC:SP:221 J89381

Mr. Lynden Davis
Excel Global Logistics Inc.
230-39 Int’l Airport Center, Suite 1000
Jamaica, NY 11413

RE: The tariff classification of “Nevamar” laminate sheets from China.

Dear Mr. Davis:

In your letter dated September 23, 2003, on behalf of Knoll, Inc., you requested a tariff classification ruling.

Samples were provided with your letter. The laminate sheets are composed of 60 percent paper and 40 percent resin. Such sheets are formed from sheets of paper impregnated with resins and laminated under high pressure. The sample sheets are flexible.

The applicable subheading for the laminate sheets 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