A RAW PAPER COMPOSITE SURFACE MATERIAL. IN SHEETS. USED TO MAKE KITCHEN WORKSURFACES, WASHBASINS, TOILET PARTITIONS, FURNITURE ETC. IMPORTED IN SHEETS. A STACK OF SATURATED PAPER IS PUT INTO A PRESS, THEN PUT THROUGH A HOT CYCLE AND PRESSURE AND FINALLY A COLD CYCLE STILL UNDER PRESSURE TO ENSURE THE SHEET DOES NOT WARP. NO ADHESIVE OR GLUE IS USED. THE SHEETS CONSIST OF 65% RECYCLED PAPER AND 35% PHENOLIC RESIN.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING : GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 3921 - OTHER PLATES, SHEETS, FILM, FOIL,AND STRIP, OF PLASTICS. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 392190 - OTHER THAN CELLULAR. CN CODE 39219030 - OF PHENOLIC RESINS ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 3921 AND GENERAL NOTES REGARDING PLASTIC AND TEXTILE COMBINATIONS - NOTE (d) CNENS TO 3921 HIGH PRESSURE LAMINATES