The tariff classification of photomurals and door decors, with wallpaper paste, from Germany

NY F80729 December 8, 1999 CLA-2-48:RR:NC:2:234 F80729 CATEGORY: Classification TARIFF NO.: 4814.90.0000 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, Massachusetts 02109-2508 RE: The tariff classification of photomurals and door decors, with wallpaper paste, from Germany Dear Mr. Lynch: In your letter dated November 24, 1999, on behalf of your client, Brewster Wallcovering Company, Randolph, Massachusetts, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested. It is a set of photomurals which are wall coverings of paper made up of four (4) panels which are printed so as to make up a scene when applied to a wall. The panels are packed in a sturdy paperboard tubular carton, in which they will be imported, and in which they will be sold at retail. The tubular carton also contains a small packet of wallpaper paste in dry granular form, and an instruction sheet for assembling and mounting the panels. You have identified the sample as item 4-048 (12’ 9” by 4’5” –four sections). The applicable subheading for this product and others essentially like it will be 4814.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Wallpaper and similar wall coverings: Other (than certain specified kinds). The rate of duty will be Free. 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 Carl Abramowitz, at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division