CLA-2-59:RR:NC:TA:350 B84278

Mr. Charles M. Opheim
Tie in the Sky
114 Express Street
Dallas, TX 75251

RE: The tariff classification of a textile wallcovering fabric backed with permanently affixed paper, from Japan.

Dear Mr. Opheim:

In your letter dated April 10, 1997, you requested a tariff classification ruling.

The instant sample consists of a textile wall covering fabric backed with a permanently affixed paper. The textile surface appears to be a woven material of unspecified man-made fiber construction. Your letter indicates that this material will be imported in 100 cm widths.

The applicable subheading for the material will be 5905.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile wall coverings, backed with permanently affixed paper. 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 George Barth at 212-466-5884.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division