CLA-2-32:RR:NC:FC:236 817525

Mr. Ozkan Erenoglu
President
ATAKAN Distribution Import & Exports
7204 Sipes Lanes
Annandale VA 22003

RE: The tariff classification of Silkcoat from Turkey

Dear Mr. Erenoglu:

In your letter dated December 1, 1995 you requested a tariff classification ruling.

The prospective import, Silkcoat, is an interior wall covering consists of silk-ipek, silk cocoon-sentetik(yapay) ipek, cotton silk-ipek pamuk, acrylic bonding emulsion-acrylic baglayici, and natural fiber-tabii elyaf. This product is used as a wall covering.

The applicable subheading for the Silkcoat will be 3214.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for nonrefractory surfacing preparations for indoor walls:...Mastics; painters' fillings:...Mastics: Other. The rate of duty will be 3.7 percents ad valorem.

This ruling is being issued under the provisions of Section 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 Gilbert Brownchweig at 212-466-5744.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division