CLA-2-39:RR:NC:TA:350 C85643
Ms. Margaret Christian
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, GA 30349
RE: The tariff classification of three vinyl and one textile wall covering materials with permanently affixed backings, from the United Kingdom.
Dear Ms. Christian:
In your letter dated March 19, 1998, on behalf of Brymor, Kent, England, you requested a tariff classification ruling.
Four representative samples were submitted. However, you furnished no product specifications as to how the wall coverings will be shipped, and if on rolls, the width, nor the weights of the respective components or the fiber identification of the textile materials. We will make certain assumptions based on the nature of the samples.
The first item (1) consists of a polyvinyl chloride plastic wall covering material that has a permanently affixed woven textile backing. An informal laboratory analysis determined the backing to be of man-made fibers. This plastic face of this material is embossed to simulate a fabric like appearance. This PVC portion does not appear to be over 70 percent by weight of the total weight of the material. It is assumed that this material will be imported in rolls of widths not less than 45 cm.
The second item (2) consists of a polyvinyl chloride plastic wall covering material that has a permanently affixed paper backing. This material is dyed and embossed so as to create a faint floral design. It is assumed that this material will be imported in rolls of a width of not less than 45 cm and not more than 160 cm.
The third item (3) consists of a woven textile wall covering material that has a permanently affixed paper backing. This material is dyed a solid grey. It is assumed that this material will be imported in rolls measuring not less than 45 cm in width.
The fourth item (4) consists of a polyvinyl chloride plastic wall covering material that contains a permanently affixed nonwoven backing. Our laboratory determined this backing to be a nonwoven textile of man-made fibers and not of paper as mentioned in your letter. The PVC portion does not appear to be over 70 percent by weight of the total weight of the material. It is assumed that this material will be imported in rolls of not less than 45 cm in width.
The applicable subheading for item 1 will be 3918.10.3210, Harmonized Tariff Schedule of the United States (HTS), which provides for wall or ceiling coverings, with a backing of man-made textile fibers, not over 70 percent by weight of plastics, woven. The rate of duty will be 6.9 percent ad valorem.
The applicable subheading for item 2 will be 4814.20.0000, HTS, which provides for wallpaper and similar wallcoverings, consisting of paper coated or covered, on the face side, with a grained, embossed, colored, design-printed or otherwise decorated layer of plastics. The rate of duty is Free.
The applicable subheading for item 3 will be 5905.00.1000, HTS, which provides for textile wall covering with a backing of permanently affixed paper. The rate of duty is Free.
The applicable subheading for item 4 will be 3918.10.3250, HTS, which provides for wall or ceiling coverings, with a backing of man-made textile fibers, not over 70 percent by weight of plastics, not woven. The duty rate is 6.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling 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 the ruling, contact National Import Specialist George Barth at 212-466-5884
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division