CLA-2-44:OT:RR:NC:N5:130
TARIFF NO: 4421.99.9880; 9903.02.20
Ms. Belen Schmid
Friul Intagli Industries Spa
Via Oderzo, 68 - fraz. Villanova
Prata di Pordenone
ITALY
RE: The tariff classification of laminated particle board from Italy
Dear Ms. Schmid:
In your letter, dated September 22, 2025, you requested a binding tariff classification, marking, country of
origin, and trade programs ruling on laminated particle board for use in various worktops. The ruling request
was returned to you for additional information, which was submitted to this office on November 6, 2025. A
representative sample and product information were submitted for our review.
The product under consideration is a rectangular piece of particle board that has been overlaid with a plastic
laminate or melamine-impregnated paper. The particle board measures 2400mm x 580mm or 4800mm x
2000mm, and is 8mm or 18mm in thickness. The particle board is surface-covered on one long edge, which
after installation will be the functional edge. After importation, the particle board will be cut, drilled, and
edged to be a finished product.
The applicable subheading for the laminated particle board will be 4421.99.9880, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other:
Other: Other. The general 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 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.
You ask about exemption for wood products from the reciprocal tariffs. Presidential Proclamation 10976,
dated September 29, 2025 removed this exemption for most wood products. The reciprocal tariffs are
therefore applicable, as noted above.
In your resubmission, you did not provide the requested information regarding the countries in which the
particle board product is manufactured. Therefore, we cannot issue country of origin, marking, or trade
programs determinations.
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)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division