CLA-2-59:OT:RR:NC:N3:350
John Vischio
BDP International, Inc.
200 Metroplex Drive
Suite 285
Edison, NJ 08817
RE: The tariff classification of a multi-layered roofing underlayment material from China
Dear Mr. Vischio:
In your letter dated September 6, 2018, you requested a tariff classification ruling on behalf of your client, Certainteed Corporation. A sample was provided.
DiamondDeck/China is described as a “synthetic polymer-based scrim-reinforced underlayment designed for use on roof decks as a water-resistant layer beneath asphalt roofing shingles, wood shingles and shakes, metal shingles and panels, concrete tile or slate.” According to the information provided with this request and previously, this material consists of four layers: a printed and embossed nonwoven polypropylene fabric, weighing approximately 55 g/m2, a polypropylene/polyethylene copolymer film bonding layer, weighing approximately 30 g/m2, a plain weave base fabric woven of polypropylene strip, weighing approximately 70 g/m2 and a black anti-slip coating layer composed chiefly of polyethylene, weighing approximately 30 g/m2, for a total weight of 185 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 considered to be 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/.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5903.90.3090, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5903.90.3090, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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,
Steven A. Mack
Director
National Commodity Specialist Division