Base
8959231994-05-04New York Classification

The tariff classification of textile flock wall covering material from Japan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of textile flock wall covering material from Japan.

Ruling Text

NY 895923 May 4, 1994 CLA-2-56:S:N:N6:351 895923 CATEGORY: Classification TARIFF NO.: 5601.30.0000 Mr. Erik Deitesfeld 10890 West 68th Place Arvada, CO 80004 RE: The tariff classification of textile flock wall covering material from Japan. Dear Mr. Deitesfeld: In your letter dated March 11, 1994, you requested a classification ruling. You have resubmitted a larger sample of item no. MD-11, which is intended to be used as decorative textured wall covering material. To be used, the material must be mixed with water and then trowel or spray applied to interior walls, ceilings or small articles. Item no. MD-11 was sent to our New York Customs laboratory for analysis. They have determined that the sample has the following breakdown of component materials, by weight: cellulosic flocking (rayon and cellophane), 40.5%; resin and gum powder, 23.3%; mica, 15.5%; metalized yarn, 8.6%; acrylic, 8.6%; and cotton/paper pulp, 3.5%. The applicable subheading for item no. MD-11 will be 5601.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding of textile materials and articles thereof; textile fibers, not exceeding 5 millimeters in length (flock), textile dust and mill neps; textile flock and dust and mill neps. The duty rate will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 2 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. Sincerely, Jean F. Maguire Area Director New York Seaport