CLA-2-39:OT:RR:NC:TA:350
Mr. John F. McManus
Itochu International Inc.
335 Madison Avenue
New York, NY 10017
RE: The tariff classification of roofing underlayment material, “ShingleLayment”, from China.
Dear Mr. McManus:
In your letter dated January 27, 2010, you requested a tariff classification ruling. The manufacturer is Qingdao G& E Bio-Polytex Co., Ltd., China.
The instant sample consists of a plain woven fabric composed of polypropylene plastic strips in both the warp and weft direction. These strips measure approximately 1/8" in width (3.175 mm). It should be noted that plastic strips measuring 5 millimeters or less in apparent width meet the dimensional requirements to be considered synthetic textile strip. Your letter indicates the fabric has been coated on one side with a tan pigmented polyolefin plastics material while the other side has been coated with a white pigmented plastics material. Both of these coatings are in sufficient quantity to be visible to the naked eye. This material will be used on steep-slope roofs beneath shingles. In addition, you state that these materials will be imported in rolls measuring 4-feet wide and 150-feet in length and will weigh either 135 or 140 grams per square meter.
The applicable subheading for the material 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.
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