K87882 K8 Ruling Active

The tariff classification of plastic laminated textile fabric, for use as a substrate for outdoor billboard advertising, from China.

Issued July 22, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.90.1950

Headings: 3921

Product description

The instant sample, as described in your letter, consists of an open mesh fabric of woven polyester man-made fiber construction that has been completely covered or laminated on both sides with a compact polyvinyl chloride plastics material.

CBP rationale

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, and weighing not more than 1.

Full text

NY K87882 July 22, 2004 CLA-2-39:RR:NC:TA:350 K87882 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Oscar Balloveras Circle Visual Inc. 263 West 38th Street, 13th Floor New York, NY 10018 RE: The tariff classification of plastic laminated textile fabric, for use as a substrate for outdoor billboard advertising, from China. Dear Mr. Balloveras: In your letter dated July 16, 2004, you requested a tariff classification ruling. The instant sample, as described in your letter, consists of an open mesh fabric of woven polyester man-made fiber construction that has been completely covered or laminated on both sides with a compact polyvinyl chloride plastics material. You state that his material weighs 12-13 ounces per square yard and has application as a substrate on printed billboards. 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, and 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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