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NY 862782


MAY 16 1991

CLA-2-48:S::N1:234 862782

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500, 9811.00.60

Mr. Doug Crossley
Wallquest, Inc.
Church Road Park, 440 Drew Court
King of Prussia, Pennsylvania 19406

RE: The tariff classification of wallpaper sample books from France, Belgium or Italy.

Dear Mr. Crossley:

In your letter dated April 2, 1991, you requested a tariff classification ruling.

You propose to import wallpaper sample books from France, Belgium and Italy. The books are comprised of samples of wallpaper bound between paperboard covers, and are to be used as trade material for advertising the products through your distributors and dealers. In some cases the leaves of the sample books will be of U.S. manufacture; in most cases the leaves will be made of foreign-made wallpaper.

The applicable subheading for the wallpaper sample books consisting of U.S. wallpaper, will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) articles of coated paper. The rate of duty will be 5.6 percent ad valorem. The wallpaper sample books consisting of leaves of foreign- made wallpaper, to be used for soliciting orders for such foreign-made wallpaper, will be classifiable in subheading 9811.00.60, HTS, which provides for: Any sample..unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be Free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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