CLA-2-39:OT:RR:NC:N5:137
Ruta Riley
One Lex Partners, LLC
641 Lexington Avenue, 14th Floor
New York, NY 10022
RE: The tariff classification of acrylic sheets and self-adhesive acrylic sheets from South Korea
Dear Ms. Riley:
In your letter dated May 1, 2026, you requested a tariff classification ruling on behalf of your client, Dazian,
LLC.
Item 110 A is a multilayered sheet weighing 115 g/m2. It is constructed of a front side coating of 40 g/m2
acrylic, a center layer of 40 g/m2 polyester woven fabric and a back side coating of 35 g/m2 acrylic. The
product will be imported unprinted to wallpaper converters who digitally print and market as a wall covering.
It will require the application of an adhesive for installation.
Item 120 B is a multilayered sheet weighing 115 g/m2. It is constructed of a front side coating of 40 g/m2
acrylic, a center layer of 40 g/m2 polyester woven fabric and a back side coating of 35 g/m2 acrylic. It
incorporates a layer of water-based permanent transparent glue and a paper backing. The product will be
imported unprinted to wallpaper converters who digitally print it and market it as a repositionable
peel-and-stick wall covering.
In your letter, you suggested a classification under subheading 5905.00.9000, Harmonized Tariff Schedule of
the United States (HTSUS). We disagree. Chapter 59, Note 3 states, “[f]or the purposes of heading 5905, the
expression ‘textile wall coverings’ applies to products in rolls, of a width of not less than 45 cm, suitable for
wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been
treated on the back (impregnated or coated to permit pasting).” Items 110A and 120B are coated on the front
and back surfaces with plastic material. As a result, the products do not have a textile surface and do not meet
the requirements of Chapter 59, Note 3.
The applicable subheading for Item 110 A, acrylic sheet without adhesive will be 3921.90.1500, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of
plastics: other: combined with textile materials and weighing not more than 1.492 kg/m2: products with
textile components in which man-made fibers predominate by weight over any other single textile fiber:
other. The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for Item 120 B, acrylic sheet with adhesive will be 3919.90.5060, HTSUS, which
provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not
in rolls: other: other: other. The general rate of duty will be 5.8 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Christina Allen at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division