CLA-2-44:OT:RR:NC:N5:130
TARIFF NO: 4421.99.9880; 9903.02.61; 9903.02.20
Tanner Engel
Forest Products Distributors
4200 Beach Drive
Rapid City, SD 57702
RE: The tariff classification of laminated particle board from Thailand or Poland
Dear Mr. Engel:
In your letter, dated September 4, 2025, you requested a binding tariff classification ruling on laminated
particle board for use in kitchen countertops and various worktops. The ruling request was returned to you
for additional information, which was submitted to this office on September 26, 2025. A representative
sample and product information were submitted for our review.
The product under consideration is a laminated particle board to be used as kitchen countertops. The board
measures approximately 25.4” wide x 4 feet, 6 feet, or 8 feet in length x 1 inch in thickness. The board is
composed of a core of particle board with a 0.5 mm thick decorative laminate covering the board’s face and
front edge, terminating approximately 17 mm from the board’s edge on its underside. The front edge is
continuously shaped with a radius cut on top and bottom. You indicate the back edge and underside of the
board are covered with a moisture-resistance balance paper. The board’s underside has a strip of caulking,
which appears to be rubber of unknown formulation, seals the seam between the decorative laminate sheet
and the paper backing. The consumer can cut the product to size as needed and once installed, a protective
edge banding will be applied to any remaining exposed edges or ends.
The applicable subheading for laminated particle board countertop will be 4421.99.9880, HTSUS, which
provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent
ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products of Thailand will be
subject to an additional 19 percent ad valorem rate of duty. At the time of entry, you must report the Chapter
99 heading applicable to your product classification, i.e. 9903.02.61, in addition to subheading 4421.99.9880,
HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 4421.99.9880, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division