The tariff classification of acrylic sheets and self-adhesive acrylic sheets from South Korea. Correction to Ruling Number N361182

N362535
July 1, 2026
CLA-2: 39: OT:RR:NC: N5: 137
CATEGORY: Classification
TARIFF NO.: 3921.90.1500, 3919.90.5060
Ruta Riley One Lex Partners, LLC 641 Lexington Avenue, 14th Floor New York, NY 10022 RE: The tariff classification of acrylic sheets and self-adhesive acrylic sheets from South Korea. Correction to Ruling Number N361182 Dear Ms. Riley: This replaces Ruling Number, N361182, dated May 21, 2026, which contained a clerical error. It has come to our attention that there was a typographical error in the total weight breakdown chart in the provided documentation. A complete corrected ruling follows. In your letter dated May 1, 2026, you requested a tariff classification ruling on behalf of your client, Dazian, LLC. Item 110 A is a multilayered sheet weighing 215 g/m2. It is constructed of a front side coating of 40 g/m2 acrylic, a center layer of 140 g/m2 polyester woven fabric and a back side coating of 35 g/m2 acrylic. The product will be imported unprinted to wallpaper converters who digitally print and market as a wall covering. It will require the application of an adhesive for installation. Item 120 B is a multilayered sheet weighing 215 g/m2. It is constructed of a front side coating of 40 g/m2 acrylic, a center layer of 140 g/m2 polyester woven fabric and a back side coating of 35 g/m2 acrylic. It incorporates a layer of water-based permanent transparent glue and a paper backing. The product will be imported unprinted to wallpaper converters who digitally print it and market it as a repositionable peel-and-stick wall covering. In your letter, you suggested a classification under subheading 5905.00.9000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Chapter 59, Note 3 states, “[f]or the purposes of heading 5905, the expression ‘textile wall coverings’ applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been

treated on the back (impregnated or coated to permit pasting).” Items 110A and 120B are coated on the front and back surfaces with plastic material. As a result, the products do not have a textile surface and do not meet the requirements of Chapter 59, Note 3. The applicable subheading for Item 110 A, acrylic sheet without adhesive will be 3921.90.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: combined with textile materials and weighing not more than 1.492 kg/m2: products with textile components in which man-made fibers predominate by weight over any other single textile fiber: other. The general rate of duty will be 6.5 percent ad valorem. The applicable subheading for Item 120 B, acrylic sheet with adhesive will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other: other. The general 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 above, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division