CLA-2-59:OT:RR:NC:N3:350
Patricia M. Choo
Itochu International, Inc.
335 Madison Avenue,
New York, NY 10017
RE: The tariff classification of roofing underlayment material, from China
Dear Ms. Choo:
In your letter dated June 24, 2014, you requested a tariff classification ruling. A sample was included with your submission.
Item ShingleLayment-15 is identified as a roofing underlayment material, designed for use as a water-shedding device on steep slope roofs beneath asphalt shingles, to reduce the occurrence of leaks caused by wind-driven rain. According to the information provided, this material consists of three layers: a plain weave fabric woven of high density polypropylene plastic strips, visibly coated on one side with a grey-pigmented low density polypropylene, and laminated on the other side with a nonwoven spunbonded polypropylene fabric which has been printed. You state that the printing will vary depending on the domestic customer. It is stated that the spunbonded nonwoven side also provides a non-skid walking surface. The relative weight of the layers is given as follows: HDPP woven scrim: 56 g/m2, LDPP coating 44 g/m2, and spunbonded polypropylene 10 g/m2, for a total weight of 110 g/m2. The descriptive literature indicates that this product will be imported in rolls measuring 4 feet wide and 250 feet long.
Visual examination of the sample indicates that this fabric is woven of strips which meet the dimensional requirements for textile strip contained in Legal Note 1(g) to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber.
The applicable subheading for the product will be 5903.90.3090, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: other: other. The duty rate will be 2.7 percent ad valorem.
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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic Customs laboratory analysis at the time of importation and to verification by Customs, and the fabric may be reclassified at that time.
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 Maribeth Dunajski at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division