CLA-2-39:S:N:N3H:350 868509
Ms. Kathleen McGeary
U.S. Brokers Inc.
137-44 94th Avenue
Jamaica, NY 11435
RE: The tariff classification of two wall covering fabrics, from
England.
Dear Ms. McGeary:
In your letter dated October 29, 1991, on behalf of Muraspec
Wallcoverings, you requested a tariff classification ruling.
Two representative samples were submitted. The first item
(Muralon Chartham), consists of a loosely woven cotton scrim
substrate fabric that has been coated and impregnated with a PVC
plastics material. This plastic layer has been design printed
and embossed to facilitate its use as a wall covering fabric.
You indicate that the fabric weighs 360 grams per square meter
(Textile 40g/PVC 320g). This works out to 10.1% textile and 89.9%
PVC, by weight. The fabric will be imported in rolls measuring
130cm wide.
The second item (Galon Cable), consists of a light nonwoven
scrim composed of polyester man-made fibers that has also been
coated and impregnated with a PVC plastics material that has been
design printed and embossed. You state that the fabric weighs
400 grams per square meter (Textile 30g/PVC 370g). This works
out to 7.5% textile and 92.5% PVC. The material will be imported
in rolls measuring 130cm wide.
The applicable subheading for style Muralon Chartham 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, over 70 percent by weight of plastics. The rate of duty
will be 5.3 percent ad valorem.
The applicable subheading for style Galon Cable will be
3918.10.3150, HTS, which provides for wall or ceiling coverings,
with a backing of man-made fibers, over 70 percent by weight of
plastics, of other than woven construction. The duty rate is 4.2
percent ad valorem.
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