United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J80504 - NY J80559 > NY J80534

Previous Ruling Next Ruling
NY J80534




February 11, 2003

CLA-2-48:RR:NC:SP:234 J80534

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.1000

Mr. Richard Gould
Richard Gould Associates
19 W. 34th St. #1009
New York, NY 10001

RE: The tariff classification of a decorative wall-coating material, made of wood pulp and other substances, from Serbia.

Dear Mr. Gould:

In your letters dated January 14 and February 3, 2003, you requested a tariff classification ruling.

A sample identified as “DecorWall” was submitted for our examination. It is a bag containing a mass of granular material—fluffy but also somewhat clumpy—designed to be mixed with water and applied to a wall to create a decorative, textured surface. Its composition is stated to be as follows:

Cellulose (milled woodpulp) 35%
Milled Paper 28%
Glue 22%
Milled Wool 6%
Milled Cotton 4%
Milled Cellophane (glitter) 3%
Decoration (coloring) 2%

You state that the product will be imported in the same condition as the sample, i.e., a dry mixture, in clear plastic bags weighing 2 kilograms or more. Following importation, users will add water and mix thoroughly before applying to walls; once applied, the water will evaporate and allow the product to dry, leaving a new, decorative surface.

The applicable subheading for the “DecorWall” coating/covering mixture will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper pulp. The Column 2 rate of duty will be 30%. 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: