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NY J84712




May 28, 2003

CLA-2-39:RR:NC:TA:350 J84712

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950

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

RE: The tariff classification of a woven fabric coated or covered on both sides with a PU/acrylic plastics material, for making indoor and outdoor signs, from Italy.

Dear Ms. Fust:

In your letter dated April 16, 2003, which was received May 21, 2003, you requested a tariff classification ruling. The supplier is ITI Arredo S.P.A., Via E. Fermi, Milan, Italy.

The instant sample, identified as item 2416, and white in color, consists of a woven fabric composed of 100% polyester man-made fibers that, according to your correspondence, has been coated or covered on both sides with a compact PU/acrylic plastics material. You further indicate that this material weighs 350 grams per square meter, and, we presume, will be imported as roll goods. The following breakout by weight, for this material was provided:

Weight of Textile: 200 g/m² (57%)
Weight of PU/Acrylic: 150 g/m² (43%)
Total Wt.: 350 g/m²

Specifically, you write that the woven fabric is topcoated both sides with PU/Acrylic. In a phone conversation with the NIS you clarified that the fabric was first coated with the PU then coated with the acrylic. As both are plastic substances, it is not critical which plastic predominates by weight for the classification of this good.

You suggest classification under 5903.20.2992 (sic), which covers textile fabrics that have not been completely covered by plastic. This material has been completely covered on both sides with visible plastic; Chapter 59 note 2. (a) (3). See your ruling letter J84646 regarding the applicable subheading where a fabric is solely of a single fiber type and completely covered with plastic.

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,

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