CLA-2-39:RR:NC:N2:221
Mr. Michael Belasky
Blends Surfaces, Ltd.
69 Cleveland Avenue
Bay Shore, NY 11706
RE: The tariff classification of wall covering from the Netherlands
Dear Mr. Belasky:
In your letter dated February 13, 2007, you requested a tariff classification ruling.
The sample enclosed with your letter is identified as a commercial wall covering. It contains no adhesive. The face layer is colored polyvinyl acrylic plastic that is highly embossed to form a decorative surface. The backing is nonwoven fiberglass matting. It will be imported in rolls of wall covering 40 inches in width and 30 yards in length.
Chapter 39 legal note 9 states, “For the purposes of heading 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, colored, design-printed or otherwise decorated.”
The applicable subheading for the wall covering will be 3918.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wall or ceiling coverings of plastics, as defined in note 9 to this chapter: of other plastics: wall or ceiling coverings: other. The rate of duty will be 4.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division