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NY N013934




July 30, 2007

CLA-2-39:RR:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060

Mr. James Huynh
Geologistics Americas Inc.
19688 Van Ness Blvd.
Torrance, CA 90501

RE: The tariff classification of plastic wall tiles from the United Kingdom

Dear Mr. Huynh:

In your letter dated July 2, 2007, on behalf of Planet Home, Inc., you requested a tariff classification ruling.

Samples were provided with your letter. The peel and stick wall tiles are composed of 80 percent polypropylene, 10 percent acrylic based adhesive and 10 percent ink. The tiles are self-adhesive and can be applied directly to walls or over existing tiles without the need for cement and grout. The tiles are flat and approximately 4 inches square and 0.04 inch in thickness. They are intended to provide a kitchen or bathroom with a “ceramic look.” They can be cut and trimmed to shape with a pair of scissors. As you requested, the samples will be returned.

You suggest classification in heading 3916, which provides for rods, sticks and profile shapes. However, this provision does not encompass rectangular sheets, plates or shapes.

The applicable subheading for the plastic wall tiles will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other. The rate of duty will be 5.8 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/.

The samples submitted with your request are packaged in retail packages that show the New York address of the domestic distributor, but are not marked with the country of origin, which you state is the United Kingdom. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.

In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.

The wall tiles, as presently marked, do not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. The retail packages must be marked “Made in the United Kingdom” or words of similar meaning in close proximity to, and in comparable size lettering as, the domestic address.

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.

Sincerely,

Robert B. Swierupski
Director,

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