The tariff classification of laminated particle board from Italy

N355799 November 14, 2025 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification 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 laurel.duvall@cbp.dhs.gov. Sincerely, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division