CLA-2-39:RR:NC:TA:350 D81110
Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, GA 30349
RE: The tariff classification of vinyl wall covering materials with
permanently affixed nonwoven textile backings, from England.
Dear Ms. Brown:
In your letter dated August 4, 1998, on behalf of Brymor, Kent, England,
you requested a tariff classification ruling.
Four representative samples were submitted in which were identified as
Astoria in the following patterns: Kern P8266, Astaire P8978, Ellington P6482
and Novello P8928.
All four materials consist of polyvinyl chloride plastic wall covering
materials, that, according to your inked in comments, are all backed with a
permanently affixed nonwoven textile backing which is composed of polyester
man-made fibers. All of these materials have been surface textured by printing
and/or embossing to arrive at the desired pattern effect.
The following technical specifications were provided with your supplied
brochure:
Wt. of PVC: 290 g/linear yard (13.25 oz) (88%)
Wt. of Textile: 60g/linear yard ( 1.75 oz) (12%)
Total Wt.: 350g/linear/yard (15.00 oz) (100%)
This material will be available in 130 cm (51") by 30 meter (32.8 yard
rolls).
The applicable subheading for this merchandise will be 3918.10.3150,
Harmonized Tariff Schedule of the United States (HTS), which provides for wall
or ceiling coverings, with a backing of man-made textile fibers, over 70 percent
by weight of plastics, of other than woven. The rate of duty will be 4.2
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