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NY M87846

November 29, 2006

CLA-2-39:RR:NC:N2:221 M87846


TARIFF NO.: 3926.90.9880

Mr. Michael D. Koseck
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of backdrops from China.

Dear Mr. Koseck:

In your undated letter, which was received in this office on November 1, 2006, on behalf of Midwest Air Tech, you requested a tariff classification ruling.

The sample submitted with your request is a rectangular sheet that will be used as a backdrop on which displays may be mounted. The backdrop is made from woven textile strip fabric that has been heavily and visibly coated on both sides with a layer of polyvinyl chloride (PVC) plastic. This type of construction is considered to be of plastics for tariff classification purposes. The backdrop measures three feet in width and seven feet in length. Each three-foot side is hemmed and has three grommeted holes to facilitate hanging.

The sample is being returned as you requested.

The applicable subheading for the backdrop will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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