NY 862782: The tariff classification of wallpaper sample books fromFrance, Belgium or Italy.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                        
                              NY 862782

                             MAY 16 1991


CLA-2-48:S::N1:234 862782  

CATEGORY:  Classification

TARIFF NO.: 4823.90.6500, 9811.00.60  

Mr. Doug Crossley
Wallquest, Inc.
Church Road Park, 440 Drew Court
King of Prussia, Pennsylvania 19406

RE:  The tariff classification of wallpaper sample books from
France,   Belgium or Italy.

Dear Mr. Crossley:

     In your letter dated April 2, 1991,  you requested a tariff
classification ruling.       
  
     You propose to import wallpaper sample books from France,
Belgium and Italy.  The books are comprised of samples of
wallpaper bound between paperboard covers, and are to be used as
trade material for advertising the products through your
distributors and dealers.  In some cases the leaves of the sample
books will be of U.S. manufacture; in most cases the leaves will
be made of foreign-made wallpaper.

     The applicable subheading for the wallpaper sample books
consisting of U.S. wallpaper, will be 4823.90.6500, Harmonized
Tariff Schedule of the United States (HTS), which provides for:
Other (than certain enumerated) articles of coated paper.  The
rate of duty will be 5.6 percent ad valorem.   
     The wallpaper sample books consisting of leaves of foreign-
made wallpaper, to be used for soliciting orders for such
foreign-made wallpaper, will be classifiable in subheading
9811.00.60, HTS, which provides for:  Any sample..unsuitable for
sale or for use otherwise than as a sample, to be used in the
United States only for soliciting orders for products of foreign
countries.  The rate of duty will be Free.
     
     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport