CLA-2-39:S:N:N3H:350 863975
Mr. Maurice J. Deslauriers
C.S. Emery & Company
One Emery Drive
P.O. Box 149
Norton, VT 05907
RE: The tariff classification of a wallcovering material (DEV
040), from Canada.
Dear Mr. Deslauriers:
In your letter dated May 16, 1991, on behalf of Berkley
Wallcoverings, you requested a tariff classification ruling.
The two samples submitted consist of a woven scrim composed
of a 65% cotton/35% polyester blend that has been laminated on
one side with a polyvinyl chloride plastics material. This
plastic layer has been printed and you indicate that this
material will be imported in rolls having a width of over 45
centimeters.
The applicable subheading for the material will be
3918.10.4010, Harmonized Tariff Schedule of the United States
(HTS), which provides for wall or ceiling coverings, with a
backing of textile fibers, with a backing of other than man-made
fibers. The duty rate will be 5.3 percent ad valorem.
Goods classifiable under subheading 3918.10.4010, HTS, which
have originated in the territory of Canada, will be entitled to a
3.7 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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 should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport