CLA-2-39:RR:NC:TA:350 I89102

Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Blvd., W., Suite 308
Toronto, Ontario M8V 1A4
Canada

RE: The tariff classification of a plastic coated, open mesh fabric (sign making material), from Germany.

Dear Ms. Fust:

In your letter dated November 13, 2002, you requested a tariff classification ruling. The supplier is Julius Heywinkel Gmbh, Osnabruk, Germany.

The instant sample, identified as item 5021, and white in color, consists of a warp knit fabric of polyester man-made fiber construction that has been covered or coated on both sides with a compact polyvinyl chloride plastics material. You indicate that this material weighs 450 grams per square meter and, will be imported as roll goods having 3 and 5 meter widths. You provided the following breakout by weight, for this material:

Weight of Textile: 170 g/m² (38%) Weight of PVC: 280 g/m² (62%) Total Wt.: 450 g/m² The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem.

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 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division