PAPER COMPOSITE SHEET A RAW PAPER COMPOSITE SURFACE MATERIAL. IN SHEETS. IT IS A DURABLE PRODUCT THAT IS USED IN VARIOUS PRODUCTS SUCH AS RESIDENTIAL KITCHEN WORK TOPS TO INDUSTRIAL PROJECTS INCLUDING BUILDINGS. IT IS WATERPROOF AND HEAT RESISTANT. IMPORTED IN SHEETS. A STACK OF RESIN 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. PRODUCT IS PRESSED IN THICKNESSES RANGING FROM 6MM TO 75MM, PANEL SIZES RANGE BETWEEN 2440MM X 1220MM AND 3660MM X 1525MM

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS 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:- NOTE 1 TO CHAPTER 39 HARMONIZED SYSTEM EXPLANATORY NOTES (HSENS) GENERAL NOTES TO CHAPTER 39 HARMONIZED SYSTEM EXPLANATORY NOTES (HSENS) TO HEADING 3921 WORLD CUSTOMS ORGANIZATION (WCO) OPINIONS TO 392190 PARARGRAPH 2