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A 89766

December 17, 1996

CLA-2-48:RR:NC:GI:234 A 89766


TARIFF NO.: 4814.90.0000

Mr. Roger M. Ludwig
AEI-Carr Customs Brokerage Services
560 Delaware Avenue
Buffalo, New York 14202

RE: The tariff classification and country of origin marking of certain wallpaper borders, from Canada

Dear Mr. Ludwig:

In your letter dated November 22, 1996, to the District Director, U.S. Customs, Buffalo, on behalf of your client, Excellpak Packaging, Inc., Mississauga, Ontario, you requested a tariff classification and country of origin marking ruling. Samples were subsequently submitted, which have been examined and which will be returned.

Your client receives reels of printed wallpaper border (typically 21 inches wide and 2,000 yards long) from his U.S. customers. (This product is always printed in the U.S. on paper of U.S. origin.) He slits or die cuts this product, and produces individual 5 yard units (typically, 7 inches wide), which are shrink wrapped, labelled, and returned to his customer in the U.S.

The applicable subheading for these imported 5 yard units of wallpaper border will be 4814.90.0000, Harmonized Tariff Schedules of the United States (HTS), which provides for: Other (than certain enumerated kinds of) Wallpaper and similar wallcoverings. The rate of duty is Free.

The country of origin of the imported 5 yard units described is the United States. (19 C.F.R. 102.11 (b) (1)). Accordingly, the cartons in which they are imported may be marked "Made in U.S.A.", as proposed by your client.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Roger J. Silvestri

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