2 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of wallpaper from Japan.
Issued October 30, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A88609 (October 30, 1996)
Tariff classification
HTS codes: 4814.90.0000
Headings: 4814
Product description
A sample of "Alabaster Matte 28.011" wallpaper, accompanied by corresponding technical data, was submitted and will be retained for reference. The product consists of a 130 gsm white paper backing sheet upon which a 30 gsm decorative face sheet has been affixed with an adhesive. The face sheet, said to be a combination of paper pulp and bits of tree bark, looks like an off-white paper bearing a sparse, random dispersion of brown slivers or fibers. The surface is essentially smooth despite the presence of the bark.
CBP rationale
The applicable subheading for the "Alabaster Matte 28.011" wallpaper will be 4814.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) wallpaper and similar wallcoverings.
Full text
NY A88609 October 30, 1996 CLA-2-48:RR:NC:2:234 A88609 CATEGORY: Classification TARIFF NO.: 4814.90.0000 Ms. Milissa M. Bergman Krueger International, Inc. P.O. Box 8100 Green Bay, WI 54308-8100 RE: The tariff classification of wallpaper from Japan. Dear Ms. Bergman: In your letters dated September 6 and October 22, 1996, you requested a tariff classification ruling. A sample of "Alabaster Matte 28.011" wallpaper, accompanied by corresponding technical data, was submitted and will be retained for reference. The product consists of a 130 gsm white paper backing sheet upon which a 30 gsm decorative face sheet has been affixed with an adhesive. The face sheet, said to be a combination of paper pulp and bits of tree bark, looks like an off-white paper bearing a sparse, random dispersion of brown slivers or fibers. The surface is essentially smooth despite the presence of the bark. You state that this product is finished wallpaper, ready to be used, and that it will be imported in rolls having a width of 36.5 inches. The applicable subheading for the "Alabaster Matte 28.011" wallpaper will be 4814.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) wallpaper and similar wallcoverings. The rate of duty will be free. 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of photomurals and door decors, with wallpaper paste, from Germany
The tariff classification and country of origin marking of certain wallpaper borders, from Canada
The tariff classification of a wallpaper, a wallcovering fabric and two cotton woven fabrics, from Belgium.
The tariff classification of wallpaper, from Japan
The tariff classification of wallpaper from Japan.
Follow A88609
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.