CLA-2-59:RR:NC:TA:350 L89905
Ms. Pam Brown
Future Forwarding
5356 Georgia Highway 85, Suite 400
Forest Park, GA 30297
RE: The tariff classification of Fastnet™ roof protection material, from England.
Dear Ms. Brown:
In your letter dated January 20, 2006, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling.
The instant sample, as described in your correspondence, consists of a material that begins with continuous filament, high tenacity polyester man-made fiber yarns, that have been coated or encased in a polyethylene plastics material. These yarns have, in turn, been placed on a specially designed assembly machine that heat fuses or as your letter states – friction welds, the yarns together at right angles, thereby, forming a large net-like structure having open meshes measuring about 1-foot across. According to the brochure provided, this material is designed to be secured over the roof of a building using specially constructed high strength fixings, and, thereby, protect the roof from high wind damage.
The applicable subheading for the product is predicated upon the weight of the textile portion vis a vis the weight of the plastic. As such, if over 60% by weight of plastics, classification will fall under subheading 5903.90.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, … over 60 percent by weight of plastics. The rate of duty will be Free.
If not over 60% by weight of plastics, classification will fall under subheading 5903.90.1800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, … not over 60 percent by weight of plastics. The rate of duty will be 8 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 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