CLA-2-39:OT:RR:NC:TA:350
Mr. Michael A. Marrero
Ulmer Berne LLP
600 Vine Street, Suite 2800
Cincinnati, OH 45202-2409
RE: The tariff classification of four roofing underlayment materials, from either India, Korea or China.
Dear Mr. Marrero:
In your letter dated March 11, 2009, on behalf of JumpStart Consultants, Richmond, Virginia, you requested a tariff classification ruling.
Four representative samples were submitted and labeled as material “A”, “B”, “C” and “D”, respectively. The samples submitted have been retained by this office.
Material “A” consists of a woven fabric composed of polypropylene strips which measure less than 5 mm in apparent width, and, as such, are considered to be of man-made textile material for tariff purposes. This material weighs 42 grams per square meter. This fabric has been visibly coated on the top surface with a milky white polyethylene plastics material. This coating weighs 23 grams per square meter. The total weight of the material is 65 grams per square meter.
Material “B” consists of a nonwoven material composed of a blend of polyester/polyethylene man-made fibers (filament) that has been laminated on one side (top) with a compact polyethylene plastic. You state that the nonwoven portion weighs 54 grams per square meter while the plastic portions weigh 23 grams per square meter for a total weight of 77 grams per square meter.
Material “C” consists of a laminated material composed of three layers. The first or top layer is a visible layer of polyethylene plastics which weighs 23 grams per square meter. This layer has been laminated to a nonwoven fabric composed of polyester man-made fibers via a middle layer of adhesive material which is not visible in cross section. This nonwoven layer weighs 54 grams per square layer and the adhesive weighs only 5 grams per square meter. The total weight is 82 grams per square meter.
Material “D” consists of four layers. The top layer consists of a woven mat composed of polypropylene plastic strips which measure less than 5 mm in apparent width, and, as such are considered to be of man-made textile material for tariff purposes. This material weighs 40 grams per square meter. Right below that layer is an adhesive weighing only 5 grams per square meter. The third layer below that is a polyethylene coating weighing approximately 23 grams per square meter. Both the adhesive and the layer of polyethylene coating are visible in cross section. Finally, below that is a nonwoven fabric composed of polypropylene man-made fibers which weighs 15 grams per square meter. The total weight of the material is 82 grams per square meter.
The applicable subheading for the 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, … other . The general duty rate will be 2.7 percent ad valorem.
The applicable subheading for materials “B” and “C” will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for material “D” 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/.
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