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NY 863975

June 14, 1991

CLA-2-39:S:N:N3H:350 863975


TARIFF NO.: 3918.10.4010

Mr. Maurice J. Deslauriers
C.S. Emery & Company
One Emery Drive
P.O. Box 149
Norton, VT 05907

RE: The tariff classification of a wallcovering material (DEV 040), from Canada.

Dear Mr. Deslauriers:

In your letter dated May 16, 1991, on behalf of Berkley Wallcoverings, you requested a tariff classification ruling.

The two samples submitted consist of a woven scrim composed of a 65% cotton/35% polyester blend that has been laminated on one side with a polyvinyl chloride plastics material. This plastic layer has been printed and you indicate that this material will be imported in rolls having a width of over 45 centimeters.

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, with a backing of textile fibers, with a backing of other than man-made fibers. The duty rate will be 5.3 percent ad valorem.

Goods classifiable under subheading 3918.10.4010, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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