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NY C87626


July 2, 1998

CLA-2-39:RR:NC:TA:350 C87626

CATEGORY: CLASSIFICATION

TARIFF NO.: 3918.10.4010

Ms. Pam Brown

Cargo U .K., Inc.

4790 Aviation Parkway

Atlanta, GA 30349

RE: The tariff classification of a polyvinyl chloride wall covering material with a permanently affixed woven textile backing, from the United Kingdom.

Dear Ms. Brown:

In your letter dated May 5, 1998, you requested a tariff classification ruling seeking review of recent NY file C85643. This ruling request takes issue with the classification provided on one of the samples of such earlier ruling. An informal analysis of the fabric backing for one of those materials determined such to be composed essentially of man-made fibers. No style number was presented with either inquiry.

In the present submission, the instant sample was forwarded to the New York Customs laboratory for a formal qualitative analysis. It was found to consist of a polyvinyl chloride vinyl sheeting material backed with a woven fabric composed of 100% cotton. The PVC face of this material has been embossed to simulate a fabric like appearance. This PVC portion does not appear to be over 70 percent by weight of the total weight of the material. Once again, per our previous letter (NY C85643), it is assumed that this material will be imported in rolls of widths not less than 45 cm.

The applicable subheading for the material will be 3918.10.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for wall or ceiling coverings of plastics, with a backing of textile fibers other than man-made fibers, woven. The rate of duty will be 5.3 percent ad valorem..

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 George Barth at 212-466-5884

We apologize for any inconvenience this may have caused you.

Sincerely,


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