CLA-2-63:RR:OT:NC:N3:351
Ms. Gaia Calcaterra
Architexture LLC
P.O. Box 2095
Fort Lauderdale, FL 33301
RE: The tariff classification of wall-covering appliqués from Italy
Dear Ms. Calcaterra:
In your letter dated July 23, 2010, you requested a tariff classification ruling for decorative wall appliqués. The delay in our response is due to a detailed analysis of your product by our laboratory division.
You submitted a sample of an appliqué used to decorate walls. You state that the appliqué is made by die-cutting a design into a flat sheet of compressed felt-like material. Our lab has determined that this material is a nonwoven textile fabric composed of polyester fibers with an acrylic binder. It has a backing of release paper.
The appliqué is attached to a wall with the same adhesive that held the release paper in place. It is painted and the material around the design is removed, leaving a painted design in relief.
The applicable subheading for the textile wall-covering appliqués will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 the 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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division