CLA-2-39:RR:NC:TA:350 C87626
Ms. Pam Brown
Cargo U .K., Inc.
4790 Aviation Parkway
Atlanta, GA 30349
RE: The tariff classification of a polyvinyl chloride wall covering material
with a permanently affixed woven textile backing, from the United Kingdom.
Dear Ms. Brown:
In your letter dated May 5, 1998, you requested a tariff classification
ruling seeking review of recent NY file C85643. This ruling request takes
issue with the classification provided on one of the samples of such earlier
ruling. An informal analysis of the fabric backing for one of those materials
determined such to be composed essentially of man-made fibers. No style number
was presented with either inquiry.
In the present submission, the instant sample was forwarded to the New York
Customs laboratory for a formal qualitative analysis. It was found to consist
of a polyvinyl chloride vinyl sheeting material backed with a woven fabric
composed of 100% cotton. The PVC face of this material has been 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. Once again, per our
previous letter (NY C85643), it is assumed that this material will be imported
in rolls of widths not less than 45 cm.
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 of plastics, with a backing of textile fibers other than man-made
fibers, woven. The rate of duty will be 5.3 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
We apologize for any inconvenience this may have caused you.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division