&&The product is a printing material. It has a white surface with a black reverse. It is composed of medium-weight polyester fabric embedded between two layers of PVC vinyl. It is used for printing banners. It has a 13 mil caliper, a weight of 13 ounces per square yard, a denier of 840 x 840 and single side coating.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled “Decision.&&&&In your application for an advance ruling, you suggested tariff classification number 5907.00.10.00. This tariff classification number is incorrect.&&&&The product is made from a layer of textile fabric knitted solely using white yarns of synthetic fibres, fully encased in the compact plastic material covering both sides. The covering is visible to the naked eye. The plastic is not cellular.&&&&The layer of textile material is classified under Chapter 54. However, the product is excluded from classification under heading 59.03 under Explanatory Note 2 a) 3) for this heading, because this layer of textile fabric is covered on both sides with plastic and this covering can be seen with the naked eye.&&&&The product meets the definition of the expression “plates, sheets, film, foil and strip” set out in Note 10 to Chapter 39. Given that it is non-cellular plastic and is reinforced with a textile layer, it does not meet the terms of heading 39.20. The product is therefore classified under heading 39.21. As the product is not made of cellular plastic, it is covered by residual subheading 3921.90.