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N255895

August 22, 2014

CLA-2-39:OT:RR:NC:N4:421

CATEGORY: Classification

TARIFF NO.: 3921.90.5010

Mr. Robert G. Gaydo

Deringer Logistics Consulting Group

6930 Metroplex Drive

Romulus, MI 48174

RE: The tariff classification of high pressure laminates from Germany

Dear Mr. Gaydo:

In your letter dated July 29, 2014, on behalf of Formica Corporation, Ohio, you requested a tariff classification ruling.

Two samples described as magnetic marker board were included with your request. The products are constructed from layers of Kraft paper impregnated with phenolic resin, a layer of iron foil and a melamine top coating, cured under heat and pressure to form high pressure decorative laminates. The surfaces are sanded to produce a high gloss finish. The sheets will be imported in standard sizes of 4 feet by 8 feet or 4 feet by 10 feet, measuring 1 mm in thickness. After importation the sheets will be bonded to particleboard or medium density fiberboard, cut to size, beveled as needed and mounted on framework or wall systems. The sheets are intended to be further manufactured for use as dry erase boards, with the layer of iron foil allowing magnets to adhere to the laminates. In the alternative, the sheets may be further manufactured to form articles such as furniture or partitions.

The sample pieces are not flexible, i.e., they cannot be bent into an oval with two sides touching and then return to their original condition without creasing, cracking or distortion. You state that even in the imported lengths of 8 feet and 10 feet the sheets are not flexible.

The applicable subheading for the high pressure laminates/marker board sheets will be 3921.90.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other: other…high pressure paper reinforced decorative laminates. The rate of duty will be 4.8 percent ad valorem.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 .

Sincerely,

Gwenn Klein Kirschner

Director

National Commodity Specialist Division