CLA-2-48:RR:NC:GI:234 A 89766
Mr. Roger M. Ludwig
AEI-Carr Customs Brokerage Services
560 Delaware Avenue
Buffalo, New York 14202
RE: The tariff classification and country of origin marking of
certain wallpaper borders, from Canada
Dear Mr. Ludwig:
In your letter dated November 22, 1996, to the District
Director, U.S. Customs, Buffalo, on behalf of your client,
Excellpak Packaging, Inc., Mississauga, Ontario, you requested a
tariff classification and country of origin marking ruling. Samples
were subsequently submitted, which have been examined and which
will be returned.
Your client receives reels of printed wallpaper border
(typically 21 inches wide and 2,000 yards long) from his U.S.
customers. (This product is always printed in the U.S. on paper of
U.S. origin.) He slits or die cuts this product, and produces
individual 5 yard units (typically, 7 inches wide), which are
shrink wrapped, labelled, and returned to his customer in the U.S.
The applicable subheading for these imported 5 yard units of
wallpaper border will be 4814.90.0000, Harmonized Tariff Schedules
of the United States (HTS), which provides for: Other (than certain
enumerated kinds of) Wallpaper and similar wallcoverings. The rate
of duty is Free.
The country of origin of the imported 5 yard units described
is the United States. (19 C.F.R. 102.11 (b) (1)). Accordingly, the
cartons in which they are imported may be marked "Made in U.S.A.",
as proposed by your client.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter 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
this ruling, contact National Import Specialist Carl Abramowitz, at
(212) 466-5733.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division