B86601 B8 Ruling Active

The tariff classification of vinyl wall covering from France.

Issued June 23, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3920.42.5000

Headings: 3920

Product description

The wall covering is composed of polyvinyl chloride. The samples are embossed with grain designs. The sheets will be imported in widths of 54 inches and in lengths of at least 120 inches. The wall covering has a heat-activated adhesive backing.

CBP rationale

The applicable subheading for the wall covering will be 3920.42.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride, flexible, other.

Full text

NY B86601 June 23, 1997 CLA-2-39:RR:NC:2:221 B86601 CATEGORY: Classification TARIFF NO.: 3920.42.5000 Ms. Mary Beth Wangler Emery Customs Brokers 1555 West 23rd P.O. Box 610715 Dallas, TX 75261 RE: The tariff classification of vinyl wall covering from France. Dear Ms. Wangler: In your letter dated April 4, 1997, and resubmitted with samples in June of 1997, you requested a tariff classification ruling. The wall covering is composed of polyvinyl chloride. The samples are embossed with grain designs. The sheets will be imported in widths of 54 inches and in lengths of at least 120 inches. The wall covering has a heat-activated adhesive backing. The applicable subheading for the wall covering will be 3920.42.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride, flexible, other. 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 Joan Mazzola at 212-466-5580. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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