The tariff classification of surface covered chipboard countertops from Italy

N231542 September 17, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4695 Ms. Lisa R. Berg Global Logistics & Customs 6001 Chatham Center Drive Suite 255 Savannah, GA 31405 RE: The tariff classification of surface covered chipboard countertops from Italy Dear Ms. Berg: In your letter dated August 17, 2012, you requested a tariff classification ruling on behalf of your client, Global Solutions Group. The ruling was requested on surface covered chipboard countertops. A representative cut sample section was submitted for our examination. The product will be packaged and sold for use as a ready-to-install countertop.  The board has an eased profile (corners are rounded) and measures approximately 25 inches wide x 4 to 8 feet in length x 1 ½” thick at time of importation.  The consumer can cut the product to size as needed.  The board is composed of a core of chipboard, also known as particle board.  A continuous length of 2mm thick decorative laminate covers the board’s face and edge, terminating approximately ½” from the board’s edge on its underside.  You state that the laminate is composed of decorative paper impregnated with amino plastic resins (melamine) overlaying a base of kraft paper impregnated with phenolic thermosetting resins.  The board’s underside is covered with a coated paper, and 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 applicable subheading for the surface covered chipboard will be 4418.90.4695, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders’ joinery and other carpentry of wood…: Other (than certain enumerated articles): Other. The general rate of duty will be 3.2% 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division