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NY N027415




May 16, 2008

CLA-2-39:OT:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

Mr. Nikola Jovic
Sobotec Ltd.
67 Burford Road
Hamilton, Ontario, Canada L8E 3C6

RE: The tariff classification of high pressure decorative laminates from the Netherlands

Dear Mr. Jovic:

In your letter dated May 5, 2008, you requested a tariff classification ruling.

The merchandise is described as Trespa Meteon building panels used as exterior fascias and/or cladding. The panels are made from layers of fibrous cellulose kraft paper impregnated with thermosetting phenolic resins and bonded together under heat and high pressure. The curing results in homogenous non-porous sheets with a decorative surface finish. The sheets are cut on routing tables into building panels that are further worked with machined holes and sometimes with edge finishes such as bevels and rounded edges. Some panels are worked to include aluminum clips and stainless steel rivets. The panels are generally used as wall panels, but they can be used for other exterior applications including balcony panels and balustrades.

The applicable subheading for the Trespa Metion building panels which have been processed beyond sheet form, including those with machined holes, those with edge finishes such as bevels or rounded edges, those incorporating clips or rivets, or those cut to shapes other than rectangular, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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