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NY K84323




April 9, 2004
CLA-2-44:RR:NC:2:230 K84323

CATEGORY: CLASSIFICATION

TARIFF NO.: 4410.32.0020

Ms. Kellie Patton
Windquest Companies Inc.
3311 Windquest Drive
Holland, MI 49424

RE: The tariff classification of laminated particleboard from Canada

Dear Ms. Patton:

In your letter dated March 11, 2004 you requested a tariff classification ruling.

The ruling was requested on laminated particleboard to be made into shelves. The product to be imported consists of sheets of particleboard in various sizes. The most common sizes are 5/8” thick x 49” wide x 97” long and 5/8” thick x 61” wide x 97” long. Both the top and bottom surfaces are covered with a melamine-impregnated paper, which is laminated to the particleboard under heat and pressure. The edges and ends of the particleboard, in the condition as imported, will not be covered.

The applicable subheading for the laminated particleboard described above will be 4410.32.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for particle board of wood, surface-covered with melamine-impregnated paper. The general rate of duty will be free.

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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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