The tariff classification of a plastic encased warp and weft insert, warp knit fabric (sign making material), from Taiwan.

NY I89092 December 27, 2002 CLA-2-39:RR:NC:TA:350 I89092 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 plastic encased warp and weft insert, warp knit fabric (sign making material), from Taiwan. Dear Ms. Fust: In your letter dated November 25, 2002, you requested a tariff classification ruling. The supplier is Kintex Ltd., Seoul, Korea. The instant sample, identified as item 1099, and white in color, consists of a warp and weft insert warp knit fabric composed of unspecified man-made fibers that has been completely covered or laminated on both sides with a compact polyvinyl chloride plastics material. You indicate that this material weighs 13 ounces per square yard and will be imported in 54", 72", 86" and 98" widths. You provided the following breakout by weight, for this material: Weight of Textile: 2.5 oz/sq.yd. (19%) Weight of PVC: 10.5 oz/sq.yd. (81%) Total Wt.: 13.5 oz/sq.yd 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