N027135 N0 Ruling Active

The tariff classification of self-adhesive wallpaper border from China.

Issued May 13, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3919.90.5060

Headings: 3919

Product description

The wallpaper border (A029ZA01240) is composed of printed polyvinyl chloride plastic sheeting with a self-adhesive backing. The border measures 7.5 inches in width by 16 inches in length. It is marketed as wallpaper border to decorate children’s bedrooms, and is available in various designs, such as trees, flowers and animals.

CBP rationale

The applicable subheading for the pressure sensitive wallpaper border will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: whether or not in rolls: other.

Full text

N027135 May 13, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of self-adhesive wallpaper border from China. Dear Mr. Crago: In your letter dated April 29, 2008, you requested a tariff classification ruling. Photographs were provided with your letter. The wallpaper border (A029ZA01240) is composed of printed polyvinyl chloride plastic sheeting with a self-adhesive backing. The border measures 7.5 inches in width by 16 inches in length. It is marketed as wallpaper border to decorate children’s bedrooms, and is available in various designs, such as trees, flowers and animals. The applicable subheading for the pressure sensitive wallpaper border will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics: whether or not in rolls: other. The rate of duty will be 5.8 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →