The tariff classification of one vinyl and four textile wall coverings with permanently affixed backings, from Germany and Italy.
Issued April 6, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5905.00.9000, 4814.20.0000
Product description
You submitted five representative samples which were identified as styles 50000 Stone, Volcanic Ashes 50002, Sparks 50003, Lava 50004 and Sediments 50005, respectively. Your samples are being retained for our files. The first item, style 50000 Stone, consists of a face material which your letter indicates is composed of 96% PVC and 4% Polyurethane plastic. This material has been dyed and embossed to simulate real leather. This material has been affixed to a paper backing to facilitate pasting for use as a wall covering. The second item, style Volcanic Ashes 50002, consists of a woven face fabric which you indicate is composed of an 87% polyester/13% viscose man-made fiber blend. This material has been affixed to a nonwoven support backing composed of what
CBP rationale
The applicable subheading for style 50000 Stone will be 4814.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wallpaper and similar wall coverings, consisting of paper coated or covered on the face side, with a grained, embossed, colored, design-printed or otherwise decorated layer of plastics. The applicable subheading for styles Volcanic Ashes 50002, Sparks 50003, Lava 50004 and Sediments 50005 will be 5905.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile wall coverings, not backed with a permanently affixed paper.
Full text
N153463 April 6, 2011 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 4814.20.0000; 5905.00.9000 Mr. Frank Cammarota Zimmer + Rohde, Ltd. 15 Commerce Road Stamford, CT 06902 RE: The tariff classification of one vinyl and four textile wall coverings with permanently affixed backings, from Germany and Italy. Dear Mr. Cammarota: In your letter dated March 10, 2011, you requested a tariff classification ruling. You submitted five representative samples which were identified as styles 50000 Stone, Volcanic Ashes 50002, Sparks 50003, Lava 50004 and Sediments 50005, respectively. Your samples are being retained for our files. The first item, style 50000 Stone, consists of a face material which your letter indicates is composed of 96% PVC and 4% Polyurethane plastic. This material has been dyed and embossed to simulate real leather. This material has been affixed to a paper backing to facilitate pasting for use as a wall covering. The second item, style Volcanic Ashes 50002, consists of a woven face fabric which you indicate is composed of an 87% polyester/13% viscose man-made fiber blend. This material has been affixed to a nonwoven support backing composed of what you state is a 55% viscose/45% polyester man-made fiber blend. The third item, style Sparks 50003, consists of a woven face fabric which your letter indicates is composed of an 88% polyester/12% polyamide man-made fiber blend. This material has been affixed to a nonwoven support backing composed of what you state is a 55% viscose/45% polyester man-made fiber blend. The fourth item, style Lava 50004, consists of a woven face fabric which your letter indicates is composed of a 61% polyester/39% viscose man-made fiber blend. This material has been affixed to a nonwoven support backing which you state is composed of a 55% viscose/45% polyester man-made fiber blend. The fifth and final item, style Sediments 50005, consists of a woven face fabric which your letter indicates is composed of a 77% cotton/23% polyester man-made fiber blend. This material has been affixed to a nonwoven support backing composed of what you state is a 55% viscose/45% polyester man-made fiber blend. You state in your correspondence, that these four wall coverings will be imported in widths ranging from 125 to 160 centimeters and will have adhesive applied to their support surfaces to enable them to be used as wall coverings. The applicable subheading for style 50000 Stone will be 4814.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wallpaper and similar wall coverings, consisting of paper coated or covered on the face side, with a grained, embossed, colored, design-printed or otherwise decorated layer of plastics. The duty rate will be Free. The applicable subheading for styles Volcanic Ashes 50002, Sparks 50003, Lava 50004 and Sediments 50005 will be 5905.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile wall coverings, not backed with a permanently affixed paper. The duty rate will be Free. 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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