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NY J84686

May 28, 2003

CLA-2-39:RR:NC:TA:350 J84686


TARIFF NO.: 3921.90.1950

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

RE: The tariff classification of a knit fabric completely covered with PVC, for making indoor and outdoor signs,from Germany.

Dear Ms. Fust:

In your letter dated May 1, 2003, which was received May 21, 2003, you requested a tariff classification ruling. The supplier is Julius Heywinkel Gmbh, Osnabruk, Germany.

The instant sample, identified as item 5071 Mesh, and white in color, consists of a warp knit fabric of polyester man-made fibers having a slight open mesh construction (0.5 - 1.0 mm) that has been completely covered or coated on both sides with a compact polyvinyl chloride plastics material. You indicate that this material weighs 330 grams per square meter and, we presume, will be imported as roll goods You provided the following breakout by weight, for this material:

Weight of Textile: 140 g/m² (42%)
Weight of PVC: 190 g/m² (58%)
Total Wt.: 330 g/m²

You suggest classification in tariff subheading 3921.90.1100, However, with the implementation of the Semperit Belting Case (Slip 94-100) in 1994, a material of a single fiber type such as the case here, that may have been properly classifiable in tariff subheading 3921.12.1100, will now default to tariff subheading 3921.90.1950. Slip-Op 94-100, in essence, ruled that the words in the tariff subheading "predominate by weight over any other single textile fiber" presupposed the existence of two or more classes or types of textile fibers. Since your material, is composed of only one man-made textile fiber (polyester), final classification is as indicated in the paragraph that follows.

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.


Robert B. Swierupski

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