CLA-2-59:OT:RR:NC:N3:350
Mr. Kamal Doshi
Epilay Inc.
21175 S. Main St.
E1 Unit C
Carson, CA 90745
RE: The tariff classification of a bitumen-coated roofing underlayment from the United Arab Emirates
Dear Mr. Doshi:
In your letter dated March 16, 2017, you requested a tariff classification ruling. A sample was submitted.
Epilay PlystikTM Plus Peel & Stick Roofing Underlayment, Item Code PPCF-600-1200, is described as a Polymer Modified Bitumen Self Adhesive Roofing Underlayment. According to the information, this fabric consists of the following layers: nonwoven spunbonded polypropylene fabric, polypropylene bonding layer, plain weave fabric of polypropylene strip, another polypropylene bonding layer, a layer of polymer-modified bitumen and a polyethylene release liner. Your letter indicates the relative weights of the layers as follows: nonwoven layer-35 g/m2; polypropylene bonding layer-20 g/m2 each; woven strip layer-105 g/m2; polymer modified bitumen layer with adhesive-800 g/m2, with a polyethylene based release liner. The total weight of the roofing underlayment is said to be 1200 g/m2. Literature obtained indicates that the fabric will be available in widths of 36” and is primarily used as an ice barrier and underlayment in the roofing industry.
The applicable subheading for Epilay PlystikTM Plus Peel & Stick Roofing Underlayment, Item Code PPCF-600-1200, will be 5907.00.8090, HTSUS, which provides for Textile fabrics otherwise impregnated, coated or covered…Other: Other: Other. The rate of duty 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 https://hts.usitc.gov/current.
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 verification by Customs.
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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division