OT:RR:CTF:FTM H305437 JER
Center Director
CEE-Apparel, Footwear & Textiles
U.S. Customs and Border Protection
San Francisco, CA
ATTN: Kristen F. Tessenear, Supervisory Import Specialist
RE: Application for Further Review of Protest No. 3004-19-100105; Classification of Roofing Underlayments
Dear Center Director:
This is in reference to the Application for Further Review (“AFR”) of Protest No. 3004-19-100105 (“Protest”), dated June 3, 2019, filed by the law firm of Cassidy Levy Kent, LLP, on behalf of FT Synthetics Inc. (“FT Synthetics” or “Protestant”), contesting U.S. Customs and Border Protection’s (“CBP”) tariff classification of roofing underlayments under the Harmonized Tariff Schedule of the United States (“HTSUS”). The Protest requests review of six multi-layered textile underlayments for use in roofing projects to protect the construction from water damage and moisture infiltrations while also providing a nonslip feature for those working on the roof construction. The instant AFR concerns fifty-five entries made between January 3, 2018 and May 17, 2018 at the Port of San Francisco. Our decision is set forth below.
FACTS:
There are six products covered in this AFR: Gold, Hydra, Platinum, Platinum HT-SA, Pro-20, and Silver. Protestant divides these six products into two groups. The first group of roof underlayments are mechanically fastened products, which are fastened to roofs with hammer, nails and staples. The five types of mechanically fastened products are Gold, Silver, Platinum, Pro-20, and Hydra. The Pro-20, Gold, Silver and Platinum underlayments are of nearly identical construction and material. The visual layer of coating on the Pro-20, Gold, Silver, and Platinum is composed of polyolefin. The lamination layers on all products are composed of polyolefin. The Platinum HT-SA is similar to the above four products, however, it also contains additional layers laminated to the woven scrim, specifically, a layer of bitumen (adhesive) and a layer of release “paper” (or release liner), which serves merely as packaging to protect the qualities of the bitumen layer prior to adherence to the construction materials. The Hydra contains a nonwoven “nonslip” layer, laminated to a similar nonwoven layer. The Hydra does not contain a layer of coated woven scrim like that of all other five products. Protestant submits that all of the mechanically fastened products, except Hydra, are comprised of the following four layers:
Layer
Materials
Weight g/m2
(% of total)
1
top spun bond nonwoven fabric
35-65 g/m2
33% -38%
2
middle (polyolefin) lamination layer
17-33 g/m2
16% -20%
3
woven textile (scrim) made of 3 mm strips of polypropylene
35-50 g/m2
29%-33%
4
back/bottom (polyolefin) coating layer
18-22 g/m2
13%-17%
Total Weight:
105-170 g/m2
Protestant submits that Hydra is comprised of the following three layers:
Layer
Materials
Weight g/m2
(% of total)
1
top spun bond nonwoven fabric
365 g/m2
37%
2
middle (polyolefin) lamination layer
23 g/m2
13%
3
back/bottom spun bond nonwoven fabric
90 g/m2
51%
Total Weight:
478 g/m2
The second group of roofing underlayments are peel-and-stick products, which contain their own adhesive material for fastening to roofs and therefore hammers, nails and staples are unnecessary. There is only one type of peel-and-stick product at issue, Platinum HT-SA, which is comprised of the following six layers:
Layer
Materials
Weight g/m2
(% of total)
1
top spun bond nonwoven fabric
65 g/m2
7%
2
first (polyolefin) lamination layer
25 g/m2
2%
3
woven textile made of 3 mm strips of polypropylene
35 g/m2
4%
4
second (polyolefin) lamination layer
35 g/m2
4%
5
SBS (styrene-butadiene-styrene) modified bitumen blend
720 g/m2
76%
6
Release liner (polyethylene) film
35 g/m2
4%
Total Weight:
915 g/m2
At the time of entry, FT Synthetics classified the instant roofing underlayments in subheadings 5603.13.00, 5603.14.90, and 6807.10.00, HTSUS. CBP conducted a verification of a preferential tariff treatment claim under the North American Free Trade Agreement (“NAFTA”) for one of the entries, which is not at issue here. During that verification, FT Synthetics notified CBP that the correct classification for that entry should have been subheading 6807.10.00, HTSUS, instead of subheading 5603.13.00, HTSUS. CBP issued a Notice of Action advising FT Synthetics of its decision to change the classification of the merchandise examined during verification from subheading 5603.13.00, HTSUS, to subheading 5602.90.60, HTSUS. CBP then liquidated the entries covered by Protest.
CBP classified and liquidated all of the six products under heading 5602, HTSUS, and specifically, in subheading 5602.90.6000, Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”), which provides for “Felt, whether or not impregnated, coated, covered or laminated: Other: Other: Of man-made fibers.” The duty rate applicable to this subheading is 6.3% ad valorem. However, we note that CBP classified the subject merchandise under heading 5602, HTSUS, as “felt” based on the description of the merchandise as provided in the commercial invoices and entry documents. CBP did not have a sample of the merchandise and relied solely on the description provided by Protestant in the commercial invoices. The commercial invoices described each of the six types of roofing underlayments as felt.
On October 7, 2020, CBP held a telephone conference with Protestant’s counsel, the law firm of Cassidy Levy Kent, LLP, to discuss the tariff classification of the products in question. On October 15, 2020, counsel for Protestant provided a supplemental submission, explaining why the essential character of its Pro-20, Gold, Silver, and Platinum roofing underlayments is imparted by their nonwoven weather-protection and anti-slip top layer material and identifying previously published CBP ruling letter that allegedly classifies substantially similar nonwoven laminated roofing underlayments under heading 5603, HTSUS, as laminated nonwovens.
ISSUE:
What is the tariff classification of the Gold, Platinum, Silver, Pro-20, Platinum HT-SA, and Hydra roofing underlayment products?
LAW AND ANALYSIS:
We first note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed within 180 days of liquidation of the entry. See 19 U.S.C. § 1514(c)(3).
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied in order. Pursuant to GRI 6, classification at the subheading level uses the same rules, mutatis mutandis, as classification at the heading level.
The 2018 HTSUSA headings under consideration are the following:
5602: Felt, whether or not impregnated, coated, covered or laminated:
* * *
5602.90 Other:
* * *
Other:
5602.90.6000 Of man-made fibers
* * * * *
5603: Nonwovens, whether or not impregnated, coated, covered or
laminated:
Of man-made filaments:
* * *
5603.13.00 Weighing more than 70 g/m2 but not more than 150 g/m2
5603.13.0090 Other
5603.14 Weighing more than 150 g/m2
5603.14.3000 Laminated fabrics
* * *
Other:
5603.94 Weighing more than 150 g/m2
* * *
Other:
5603.94.3000 Laminated fabrics
* * * * *
5903 Textile fabrics impregnated, coated, covered or laminated with
plastics, other than those of heading 5902
* * *
5903.90 Other:
Of man-made fibers:
Other:
5903.90.2500 Other
* * * * *
5907.00 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like:
* * *
Other:
* * *
5907.00.6000 Of man-made fibers
* * * * *
Protestant asserts that the five mechanically fastening roofing underlayments are properly classified in heading 5603, HTSUS. Specifically, Protestant contends that, depending on the weight, these five underlayments are classified in either subheading 5603.13.0090, HTSUSA, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Of man-made filaments: Weighing more than 70 g/m2 but not more than 150 g/m2: Other” – or subheading 5603.14.3000, HTSUSA, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Of man-made filaments: Weighing more than 150 g/m2: Laminated fabrics.” Protestant claims that the five mechanically fastened roofing underlayment products are “nonwovens covered on one side with a women textile fabric, and [therefore the] nonwoven lawyer conveys their essential character.”
Protestant further asserts that the peel-and-stick product at issue, Platinum HT-SA, should be classified in heading 5907, HTSUS, “because it is a textile (a nonwoven) coated or covered on one side with bitumen.” Specifically, Protestant contends that the Platinum HT-SA is classified under subheading 5907.00.6000, HTSUSA, which provides for “Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like: Other: Of man-made fibers.”
Each of the six subject roofing underlay items Hydra, Platinum HT-SA, Gold, Platinum, Silver and Pro-20, consist of a top surface layer that features Protestant’s patented “non-slip” GRIPSPOT Technology™. This GRIPSPOT Technology™ is represented by the top layer of nonwoven fabric and as the surface layer of each item is marketed as creating a “slip resistant top surface for superior walkability during installation.” Because of the slip resistant capacity of the top surface layer, Protestant contends that the nonwoven fabric layer imparts the essential character for each roofing underlayment. This top surface layer is essential to creating a slip resistant surface during installation.
However, contrary to Protestant’s position, each roofing underlay item is composed of multiple layers of varying materials, with each individual material providing its own unique contribution toward the functioning of roofing underlayment and their overall intended use. The nonwoven fabric layer, which features the “non-slip” GRIPSPOT Technology™, is laminated atop three or more underlying layers of different materials giving each individual roofing underlayment uniquely different capacities. For instance, the weight (or g/m2) of spun bound nonwoven fabric for each of the six roofing underlay items is different. Hence, the layer of spun bound nonwoven fabric is not predominant for each item. Secondly, each of the roofing underlay items is composed of different percentages of spun bound nonwoven fabric relative to the materials of the underlying layers. As such each of layer of material warrant consideration. Thirdly, once the roofing installation is complete, the other the materials of the underlying layers contribute to the ventilation and water resistant functions of the product as a whole. Because each material used to make up the subject roofing underlayments is uniquely different, with each material being described by different HTSUS headings, these are composite goods. As composite goods made up of different constituent materials, each individual roofing underlayment is prima facie classifiable in two or more different headings. Accordingly, GRI 3(b) applies to determine classification.
GRI 3(b) provides, in relevant part, that composite goods consisting of different materials or are made up of different components, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component, which gives them their essential character. The Explanatory Note to GRI 3(b) (VII) provides in relevant part, that: “The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” Likewise, the “Essential character is that which is indispensable to the structure, core or condition of the article, i.e., what it is.” Home Depot USA, Inc. v. United States, 427 F. Supp. 2d at 1293 quoting A.N. Deringer, Inc. v. United States, 66 Cust. Ct. 378, 383 (1971). The Court has also noted that “an essential character inquiry requires a fact intensive analysis.” Home Depot USA, Inc. v. United States, 427 F. Supp. 2d 1278, 1284 (Ct. Int’l Trade 2006).
THE MECHANICALLY FASTENED ROOFING UNDERLAYMENT PRODUCTS
GOLD, PLATINUM, SILVER and PRO-20
In its October 2020 submission, Protestant asserts the following:
“The “essential character” of the Pro-20, Gold, Silver, and Platinum products is imparted by their nonwoven top layer, because this layer is the only material that directly contributes to the combined weather protection and anti-slip characteristics of the products. The lamination of the nonwoven top layer to its polyolefin film further enhances its weather-protecting qualities, such that the laminated top layer material performs the core protective functions of these products.”
Protest further contends that textile scrim layer is a subsidiary, non-protective material that is merely a structural reinforcement material that provides no independent weather protection or anti-slip qualities. Protestant adds that the weight of the materials should not be included when calculating the weight of the scrim reinforcement material.
In the case of the Gold, Platinum, Silver and Pro-20 (hereinafter, GPS & Pro 20), the component materials which facilitate its water resistant capacity is as vital to the product’s function as is the top spun bond nonwoven layer which facilitates the “non-slip” ” GRIPSPOT Technology™. For purposes of classification, the component materials of the GPS & Pro 20 layers implicate heading 5603, HTSUS, which provides, in relevant part for, nonwoven fabrics and heading 5903, HTSUS, which provides, in part, for textile fabrics that have been impregnated, coated, covered or laminated with plastics. As previously stated, because the GPS & Pro 20 are composed of multiple layers which are prima facie classifiable under more than one heading, GRI 3 and in particular, GRI 3(b) is required to determine classification.
By weight, the constituent fabrics of the Gold, Platinum, Silver and Pro-20, consist of a top spun bond nonwoven fabric layer which weighs 35-65 g/m2 totaling 33% to 38% of the total weight of the item. The second layer of the GPS & Pro 20 underlayments is a polyolefin lamination layer, which constitutes 16% to 20% of the total weight, followed by a woven textile (scrim) made of 3 mm strips of polypropylene, which constitutes 35% to 50% of the total weight. The final layer of the GPS & Pro 20 underlayments is a polyolefin coating layer making up 13% to 17% of the total weight. Each nonwoven layer is laminated to a scrim woven of polypropylene strip, which is coated with a polyolefin plastic material.
CBP has previously considered the classification of multi-layered roofing underlayment wherein the component materials were predominated by textile fabrics, which are coated or laminated with plastics. In New York Ruling Letter (“NY”) N300457, dated October 2, 2018, CBP classified a multi-layered roofing underlayment in heading 5903, HTSUS. The roofing underlayment in NY N300457 consisted of four layers: a nonwoven polypropylene fabric, a polypropylene/polyethylene copolymer film bonding layer, a plain weave base fabric woven of polypropylene strip, and a black anti-slip coating layer composed chiefly of polyethylene. Based on the constituent materials, the coated and laminated textile fabric layers predominated by weight and made up the majority of the constituent material of the whole.
Similarly, in NY N305964, dated September 25, 2019, CBP classified a similar multi-layered roofing underlayment in heading 5903, HTSUS. The multi-layered roofing underlayment in NY N305964 consisted of four layers: a spun-bond nonwoven polypropylene fabric, weighing approximately 18 g/m2; a layer of polypropylene lamination, weighing approximately 20 g/m2; a plain weave base scrim of polypropylene strip (in widths of 3.15 mm), weighing approximately 41 g/m2; and a fourth layer of lamination material weighing 23 g/m2. This is what we consider a bonded (or laminated) fabric. In NY N305964, the plastic coated woven scrim was bonded to a nonwoven layer; resulting in a component material classifiable in accordance with GRI 3. CBP determined that because the woven fabric was visibly coated with plastic it was explicitly provided for in heading 5903, HTSUS.
Protestant asserts that CBP should allow the protest, because in NY N186636, dated October 27, 2011, CBP classified a nonwoven roofing underlayment in heading 5603, HTSUS. Protestant argues that the top nonwoven layer of the “Delta Trella” roofing underlayment in NY N186636 imparted the essential character of the underlayment in its entirety. In asserting that the subject roofing underlayments are substantially similar to the “Delta Trella”, Protestant argues that the subject roofing underlayment should also be classified heading 5603, HTSUS.
Contrary to Protestant’s assertions regarding the “Delta Trella” roofing underlayment in NY N186636, none of the aforementioned FT Synthetics’ roofing are similar to the “Delta Trella”; most emphatically, the subject Platinum HT-SA underlayment (discussed infra). The “Deltra Trella” did not contain a layer of coated woven scrim as is the case with the Gold, Platinum, Silver and Pro-20. Rather the “Deltra Trella” was composed of two nonwovens which were laminated together with a layer of plastic (i.e., bonded by a plastic layer). The fourth layer was a plastic monofilament “mesh” layer. The record reflects that the “mesh” layer, which measured approximately one quarter (1/4) inch thick was specifically designed to reduce the noise of rainfall. None of the FT Synthetic roofing materials has a plastic mesh layer and none of the layers was designed to reduce noise levels. The remaining styles in NY N186636, the Delta® -Maxx Titan, Delta® -Footing Barrier, Delta® -Vent S, and Delta® -Foxx, are substantially dissimilar in composition, number of layers and material than the subject roofing materials – with the exception of the Hydra.
Under our facts, the laminated and coated textile fabrics are the predominant fabrics of the Gold, Platinum, Silver and Pro-20 underlayments. The weight and representative percentages of the three laminated and coated textile fabrics surpass the remaining spun bond nonwoven component materials. Each nonwoven layer of the GPS & Pro 20 underlayment items is laminated to a scrim woven of polypropylene strip, which, itself, is coated with a polyolefin plastic material. Contrary to Protestant’s assertions, the plastic coated textile scrim is not a subsidiary, non-protective material. Instead, the functionality of the textile scrim becomes apparent when laminated with the remaining layer of plastic. Once combined with the nonwoven plastic layer, it forms a much stronger material, which is nearly waterproof. As such, it is the plastic coatings combined with the woven textile scrim, which provide the desired result of this of water resistance. Moreover, the coated and laminated textile fabrics combine to make up a maximum of 70% of the total weight of the combined component materials for the GPS & Pro 20 underlayments. Much like the multi-layered roofing underlayments classified in NY N300457 and NY N305964, the laminated and coated woven textile fabrics make up the bulk of the underlayment as a whole and are therefore the predominant fabrics.
Additionally, when assessing the role of the top spun bond nonwoven layer, with its “non-slip” technology and the role of the polyolefin and the polypropylene layers, we find that the polyolefin construction is more essential to the functioning of the roofing materials as a whole. The top spun bond nonwoven layer provides a non-slip surface which is beneficial during installation. According to FT Synthetics, the raised fibrous spots enhance traction and slip resistance for roofing contractors and installers. Likewise, the bottom polyolefin coating layer also provides underside slip resistance. The top layer nonwoven fabric is also vital to the 90-day Ultraviolet Light (“UV”) protection. By contrast, the polyolefin construction provides the Gold, Platinum, Silver and Pro-20 roofing underlayment series with its water resistance capacity. The polyolefin construction consists of three layers: the (middle) polyolefin lamination layer, which is laminated to the woven textile, made strips of polypropylene, and the (bottom) polyolefin coating layer.
Lastly, according to FT Synthetics marketing, the polyolefin construction is 100% water resistant. The role served by the polyolefin construction’s water resistance capacity is vital to protecting the underlying roof structure against water penetration. As with roofing materials generally, protecting against weather conditions and water (rain) penetration is a role that contributes to the very essence and purpose of a roof. Moreover, FT Synthetics marketing states the Pro-20 series provides a 20-year warranty. The 100% water resistance provided by the polyolefin construction likely contributes to that 20-year warranty. As between the two roles (non-slip and water resistance), the longevity and function of water resistance surpasses the temporary function of the non-slip top surface and the 90-day UV protection. Combined the three layers which make up the polyolefin construction are the predominant fabrics by weight and provide a role, which is vital to the long-term use and purpose of the roofing underlayment. Accordingly, we find that the laminated and coated textile fabrics impart the essential character of the Pro-20 Gold, Silver and Platinum roofing underlayment. Laminated and coated textile fabrics are provided for in heading 5903, HTSUS.
HYDRA
Unlike the other roofing underlayments, the three-layered Hydra consists of a top surface layer made up of a spun bound nonwoven fabric and a bottom layer that is also made up of a spun bound nonwoven fabric. The top spun bond nonwoven layer provides a non-slip surface which is beneficial during installation. The middle layer, which is a laminated woven polyolefin, is referred to by FT Synthetics as the “breathable barrier layer.” As a whole, the Hydra is marketed as a “breathable” underlayment as it is said to prevent water penetration while helping to release trapped moisture. The middle laminated woven polyolefin layer contributes greatly to releasing trapped moisture making the product “breathable.” Accordingly, the purpose and role of laminated woven polyolefin layer is essential to the overall functioning of the Hydra underlayment. On the other hand, the top surface layer enhances “superior walkability during installation.” Of the two distinct functions, both serve significant roles. Yet, as a constituent material of the top and bottom layers, the spun bound nonwoven fabric makes up 455 g/m2 or 88% of the total weight of the Hydra compared to the 23 g/m2 or 13% of which consists of laminated woven polyolefin. As such, the Hydra is predominantly made of spun bound nonwoven fabric.
The spun bound nonwoven fabric layers of the Hydra are described by the terms of heading 5603, HTSUS. In particular, the Explanatory Notes to heading 5603, HTSUS, explain, in relevant part, that “A nonwoven is a sheet or web of predominantly textile fibres oriented directionally or randomly and bonded. These fibres may be of natural or man-made origin.” More importantly, Note 3 to Chapter 56, HTSUS, provides that, heading 5603, HTSUS, covers nonwovens, which are impregnated, coated, covered or laminated with plastics or rubber. The heading also includes nonwovens in which plastics or rubber forms the bonding substance. Inasmuch as the Hydra is predominantly composed of nonwoven fabric and such nonwoven fabric is specifically provided for in heading 5603, HTSUS, it is our position that the Hydra is classified in heading 5603, HTSUS.
THE PEEL-AND-STICK ROOFING UNDERLAYMENT PRODUCTS
PLATINUM HT-SA
As concerns the Platinum HT-SA underlayment, the HTSUS headings under consideration are heading 5603, HTSUS, and heading 5907, HTSUS. The six-layer Platinum HT-SA underlayment consists of a top layer of nonwoven “non-slip” fabric, which is classifiable under heading 5603, HTSUS, as a nonwoven fabric. On the other hand, the bottom layer of the Platinum HT-SA is a styrene-butadiene-styrene (SBS) modified bitumen blend material, which is classifiable under heading 5907, HTSUS, as an otherwise coated fabric. The top layer of nonwoven fabric is important because it creates a non-slip surface during installation. By contrast, the peel-and-stick SBS bitumen layer is designed to be self-adhering, and therefore does not require the use of nails or staples during installation. Because both roles are vital to the overall use of the Platinum HT-SA underlay, both HTSUS headings warrant equal consideration.
The role of the nonwoven fabric (i.e., the “non-slip” GRIPSPOT Technology™) is critical to the marketing of the product as it provides a slip-resistant surface during the installation of the roofing materials. The top layer nonwoven fabric is also vital to the 180-day Ultraviolet Light (“UV”) protection. Likewise, the self-adhering peel-and-stick SBS bitumen blend material is essential to the product’s overall function and intended use. In addition to being self-adhering, the SBS bitumen blend material presents as a rubberized asphalt – which also contributes to the slip-resistant capacity of the Platinum HT-SA (during installation). Both constituent layers are marketed by FT Synthetics as being advantages during installation. Combined the constituent layers are marketed as inhibiters to mold growth. Yet, the bitumen based peel-and-stick layer makes up 76% of the total weight of the Platinum HT-SA underlayment; while the top layer of nonwoven fabric only makes up 7% of the total weight of the Platinum HT-SA underlayment. Similarly, the construction of the SBS bitumen blend layer provides permanent low temperature (40 degrees Fahrenheit) and high temperature flow stability (up to 240° F.) that contributes, along with the other layers, to protection against rain, standing water, snow and ice. The SBS bitumen blend material serves multiple functions, which include slip-resistance, self-adhering installation and protection against weather conditions. The SBS bitumen blend material also predominates by weight (76% of the total weight). Accordingly, we find that SBS bitumen blend material imparts the essential character of the Platinum HT-SA roofing underlayment.
This determination is consistent with CBP’s position concerning substantially similar roofing underlayment. For instance, in NY N284719, dated April 4, 2017, CBP classified a similar peel-and-stick, multi-layered roofing underlayment under heading 5907, HTSUS. The self-adhering roofing underlayment in NY N284719 consisted of a top surface layer of nonwoven spun bond polypropylene fabric and two bottom layers of polymer-modified bitumen and a polyethylene release liner. The polymer modified bitumen layer with adhesive, with a polyethylene based release liner made 800 g/m2, of the total weight of the roofing underlayment; while the nonwoven spun bound polypropylene fabric only 35 g/m2. Based on value, weight and predominance of the constituent material, CBP classified the roofing underlayment according to the predominant self-adhering bitumen component material.
HOLDING:
By application of GRI 3(b), the Pro-20, Gold, Silver, Platinum roofing underlayments are classified in heading 5903, HTSUS. Specifically, they are classified in subheading 5903.90.2500, HTSUSA, which provides for: Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other: Other. The duty rate is 7.5% ad valorem.
By application of GRI 3(b), the Hydra roofing underlayment is classified in heading 5603, HTSUS, and specifically under subheading 5603.94.3000, HTSUSA, which provides for: Nonwovens, whether impregnated, coated, covered or laminated: Other: Weighing more than 150 g/m2: Other: Laminated fabrics. The duty rate is Free.
By application of GRI 3(b), the Platinum HT-SA roofing underlayment is classified in heading 5907, HTSUS, and specifically in subheading 5907.00.6000, HTSUSA, which provides for: Textile fabrics otherwise impregnated, coated or covered… Other: Of man-made fibers. The duty rate is Free.
You are instructed to DENY the protest, except to the extent reclassification of the merchandise as indicated above results in a net duty reduction and partial allowance. In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter.
In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the Protestant no later than 60 days from the date of this letter. Any re-liquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System (“CROSS”) at https://rulings.cbp.gov/ which can be found on the U.S. Customs and Border Protection website at http://www.cbp.gov and other methods of public distribution.
Sincerely,
For Craig. T. Clark, Director
Commercial and Trade Facilitation Division