CLA-2-59:OT:RR:NC:TA:350
Mr. Andrew Gerard
Aries Global Logistics, Inc.
145 Hook Creek Boulevard, Building A3
Valley Stream, NY 11581
RE: The tariff classification of a roofing underlayment material, from either France or China.
Dear Mr. Gerard:
In your letter dated May 4, 2010, you requested a tariff classification ruling.
You submitted two representative samples of the same material which were not identified as to style or quality number. Your letter states they both consist of laminated materials that are constructed essentially as follows: There is a supporting layer of what appears to be a spunbonded nonwoven fabric that is composed of polypropylene man-made fibers. This layer has been laminated to a woven fabric which is composed of polypropylene plastic strips which appear to measure less than 5 mm in apparent width, and, as such, are considered to be of man-made textile material for tariff purposes. This layer is bonded to the nonwoven with a plastics adhesive. This woven layer, in turn, has been visibly coated with a black pigmented polypropylene/polyethylene plastics material on top of which is what you describe as a polyethylene/polypropylene EVA copolymer extruded film. Based on the construction and end use of the material, it is the woven coated fabric which imparts this product with its essential character. It will be that layer which will repel dirt and moisture in its final application as roofing underlayment. You state that this material will be imported in rolls measuring 250-feet long and 4-feet wide. The finished product weighs 185 grams per square meter.
The applicable subheading for the product will be 5903.90.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than of polyvinyl chloride or polyurethane, … of other than man-made fibers. 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 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