CLA-2-59:OT:RR:NC:N3:350
Michael Marrero
Ulmer Berne LLP
600 Vine Street, Suite 2800
Cincinnati, OH 45202-2409
RE: The tariff classification of roofing underlayment materials from India, South Korea or China
Dear Mr. Marrero:
In your letter dated February 24, 2009, on behalf of Jumpstart Consultants, Inc., you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
Your letter requested the classification of five different roofing underlayment materials, designated as “A”, “B”, “C”, “D” and “E.” However, only two samples marked “Material A” and “Material B” were actually provided with the request letter.
The submitted sample, identified as style Material A, is a laminated material. You indicate the face layer is a woven fabric of polyethylene strip, less than 5 mm in width, with a polyolefin coating. The polyolefin coating on the woven strip face fabric is visible to the naked eye. The next layer is a polyethylene plastics material that is not visible in cross section. Finally, there is a nonwoven polyester backing fabric. Based on the construction and end use of this material, we have determined that it is the face fabric which imparts this product with its essential character.
The submitted sample, identified as style Material B, is a bonded fabric consisting of a plain woven polypropylene face and a nonwoven backing. The layer of plastic that bonds these fabrics together is not visible in cross section. The face fabric is constructed with polypropylene strip measuring approximately 2 millimeters in width in the warp and filling. These strips meet the dimensional requirements to be considered textile strip of heading 5404. The fabric contains approximately 10 strips per inch in the warp and10 strips per inch in the filling. The face fabric weighs 50 g/m2. The backing fabric, weighing approximately 40 g/m2, is composed wholly of polyester. The combined bonded fabric weighs 110 g/m2. Based on the construction and end use of this material, we have determined that it is the face fabric which imparts this product with its essential character.
The applicable subheading for Material “A” will be 5903.90.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than of polyvinyl chloride or polyurethane, … of other than man-made fibers. The duty rate will be 2.7 percent ad valorem.
The applicable subheading for Material “B” will be 5407.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, woven fabrics obtained from strip or the like. The duty rate will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on the materials described as “C”, “D”, or “E” since they may involve a determination of whether a coating is visible to the naked eye. Your request for a classification ruling should include samples of these products, in their condition as imported. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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