CLA-2-48:OT:RR:NC:3:230
Ms. Jessica Ayling
Greenbrier International, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of a dry erase locker wallpaper from China
Dear Ms. Ayling:
In your letter, dated July 5, 2017, you requested a classification ruling. The ruling was requested for Item 257004, “Dry Erase Locker Wallpaper”. A sample was submitted for our review and will be retained for reference.
The article is a sheet of paper measuring 12” wide by 18” long (approximately 30.5cm x 45cm). The paper is lithographically printed with a multicolored pattern, and is overlaid with plastic. The paper is backed with adhesive and a sheet of release paper. Once the release paper is removed, the adhesive back is exposed, and the paper can be applied to the inside of a student’s locker. The intent is that the “wallpaper” can be written and drawn on with a dry erase marker, and the markings can be easily erased.
While the product is referred to as “wallpaper”, the instant product does not meet the limitations for wallpaper that are set forth in the Explanatory Notes to the Harmonized System (ENs). The ENs for heading 4814 provide that “the expression ‘wallpaper and similar wall coverings’ applies only to: Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration…” The instant paper is not a roll and does not meet the stated dimensional limits. Furthermore, the paper is not a wall covering “of paper made up of several panels which are printed so as to make up a scene, design or motif when applied to a wall (also known as photo murals).” This is, instead, a single sheet product designed for limited use, and not for the decoration of a wall. The paper is identified plainly within the scope of the language of heading 4811, as it is printed, surface covered, in rectangular sheets, and self-adhesive.
The applicable subheading for the gift card holders will be 4811.41.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Gummed or adhesive paper and paperboard: Self-adhesive: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. The rate of duty will be free.
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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division