CLA-2 CO:R:C:G 083541 CRS
Mr. Peter J. Fisher
President
Continental Materials, Inc.
137 South Easton Road
Glenside, PA 19038
RE: Roofing Material
Dear Mr. Fisher:
This is in response to your letter of November 1, 1988, to
our New York office, in which you requested a ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) concerning roofing material imported from Venezuela. A
sample was submitted with your request.
FACTS:
The article in question consists of a single ply nonwoven
polyester substrate that has been coated and impregnated on both
sides with asphalt. In addition, the top layer has been coated
with stone chips. The polyester fabric is manufactured in the
United States, then exported to Venezuela where it is made into
roofing product, and subsequently imported into the U.S.
ISSUE:
The issue presented is whether the roofing product in
question is an article of asphalt of heading 6807, HTSUSA;
coated or covered felt of heading 5602, HTSUSA; or a coated or
covered nonwoven article of heading 5603, HTSUSA?
LAW AND ANALYSIS:
Merchandise is classified under the HTSUSA in accordance
with the General Rules of Interpretation (GRIs). GRI 1 provides
that the classification of articles is to be determined according
to the terms of the headings and any relative section or chapter
notes, and provided the headings or notes do not otherwise
require, according to the remaining GRIs.
Heading 6807, HTSUSA, covers articles of asphalt or similar
material. Subheading 6807.90.0010 covers articles of a kind used
for roofing or siding. Nevertheless, Chapter 68, Note 1(c)
excludes coated or covered textile fabrics of Chapter 56 or 59
from consideration in Chapter 68. The article in question is a
textile fabric covered and impregnated with asphalt and is
therefore not covered by heading 6807.
Heading 5602, HTSUSA, covers felt, whether or not
impregnated, coated, covered or laminated. The Explanatory Notes
to the Harmonized Commodity Description and Coding System, which
constitute the official interpretation of the Harmonized System
at the international level, state in regard to heading 5602, that
it "includes roofing felt made by the normal felting process and
subsequently impregnated with tar or similar substances." Here,
while the substrate is covered and impregnated with asphalt, the
substrate fabric is a nonwoven rather than felt.
Heading 5603, HTSUSA, covers nonwovens, whether or not
impregnated, coated, covered or laminated. The Explanatory Note
to 5603 states that:
[t]he heading also covers certain "roofing felts" in which
the textile fibres are agglomerated with tar or similar
substances, and certain products known as "bitumen felts"
obtained in the same way but incorporating a small quantity
of cork fragments.
The textile substrate contained in the roofing product at issue
is a nonwoven fabric covered and impregnated with tar. As such
it meets the description of a roofing felt of heading 5603 and
consequently, is classifiable therein.
HOLDING:
The article in question is classifiable in subheading
5603.00.9020 under the provision for nonwovens...other, other,
impregnated, coated or covered, and is dutiable at a rate 12.5
percent ad valorem. The textile category is 223.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division