10 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 backdrops from China.
Issued November 29, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M87846 (November 29, 2006)
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
The backdrop is made from woven textile strip fabric that has been heavily and visibly coated on both sides with a layer of polyvinyl chloride (PVC) plastic. This type of construction is considered to be of plastics for tariff classification purposes. The backdrop measures three feet in width and seven feet in length. Each three-foot side is hemmed and has three grommeted holes to facilitate hanging. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the backdrop will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
NY M87846 November 29, 2006 CLA-2-39:RR:NC:N2:221 M87846 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Michael D. Koseck E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of backdrops from China. Dear Mr. Koseck: In your undated letter, which was received in this office on November 1, 2006, on behalf of Midwest Air Tech, you requested a tariff classification ruling. The sample submitted with your request is a rectangular sheet that will be used as a backdrop on which displays may be mounted. The backdrop is made from woven textile strip fabric that has been heavily and visibly coated on both sides with a layer of polyvinyl chloride (PVC) plastic. This type of construction is considered to be of plastics for tariff classification purposes. The backdrop measures three feet in width and seven feet in length. Each three-foot side is hemmed and has three grommeted holes to facilitate hanging. The sample is being returned as you requested. The applicable subheading for the backdrop will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a molded plastic change purse from China
The tariff classification of foam plastic shapes from China.
The tariff classification of percussion instrument stand parts from China
The tariff classification of heat protectors from Japan
The tariff classification of foam plastic shapes from China.
The tariff classification of perforated plastic sheet from China and woven polypropylene and woven polyethylene bags from Taiwan
The tariff classification of a plastic snack tray and a baby automobile mirror from China.
The tariff classification of a plastic toilet paper roller from Germany.
The tariff classification of foam plastic memo boards and foam plastic craft shapes from China.
The tariff classification of a coffin from Germany
Follow M87846
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.