The tariff classification of melamine clad particle boardfrom Spain

NY 874466 June 9, 1992 CLA-2-44:S:N:N1:230 874466 CATEGORY: Classification TARIFF NO.: 4410.10.0020; 4421.90.9040 Mr. Thomas R. Bergier Globex, Inc. 5104 Oak Park Rd. Raleigh, NC 27612 RE: The tariff classification of melamine clad particle board from Spain Dear Mr. Bergier: In your letter dated May 3, 1992, which was received in our office on May 15, 1992, you requested a tariff classification ruling. The ruling was requested on melamine covered particle board. A sample piece was submitted. It consists of a 5/8 inch thick core of wood particle board which is laminated on the top and bottom with melamine. The edge is half rounded and covered with melamine. The sample represents the melamine clad elements which will have at least two unfinished edges. In addition, you will also be importing countertop panels which will have three unfinished edges and melamine clad boards which will have four unfinished edges. All products will be imported in widths from 130 mm to 1350 mm and in lengths from 1220 mm to 3660 mm and will have to be cut and finished to size by the end user. The applicable subheading for the melamine clad boards with all edges unfinished will be 4410.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for particle board, of wood. The rate of duty will be 4 percent ad valorem. The applicable subheading for the melamine clad elements and the countertop panels with one or more finished edges will be 4421.90.9040, HTS, which provides for other articles of wood. The rate of duty will be 5.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport