CLA-2-56:OT:RR:NC:TA:350
Mr. John G. Jakubowski, CCS
FedEx Trade Networks
Transport & Brokerage (Canada), Inc.
7075 Ordan Drive
Mississauga, ON L5T 1K6
RE: The tariff classification of five roofing underlayment/footing materials, from Canada.
Dear Mr. Jakubowski:
In your letter dated September 15, 2011, on behalf of Cosella Dorken Products, Inc., you requested a tariff classification ruling. Your samples and literature are being retained for our files.
You submitted five representative samples which were identified as styles Delta® -Maxx Titan, Delta® -Footing Barrier, Delta® -Vent S, Delta® -Foxx and Delta Trella, respectively.
The first item, style Delta® -Maxx Titan, is a roofing material that consists of a needleloom felt material composed of polyester man-made fibers which has been laminated on one side with a compact polyurethane plastics film that provides heat reflectivity to keep buildings cool in summer and warm in winter. This material weights 182 grams per square meter (Polyester felt 110 grams/PU film 72 grams).
The second item, style Delta® -Footing Barrier, consists of a three layered material containing a polyethylene plastics film which has been sandwiched between a spunbonded nonwoven fabric on one side and a needleloom felt on the other. This material is used on footings to provide premium moisture protection for basements. The material weighs 197 grams per square meter.
The third item, Delta® -Vent S, consists of two outer layers of spunbonded nonwoven fabric that encase a layer of polypropylene plastics film. This material serves as a breathable roofing underlayment material. This material weighs 153 grams per square meter.
The fourth item, style Delta® -Foxx, is a roofing underlayment material that consists of a spunbonded nonwoven fabric of polyester man-made fibers on one side which has been bonded to a compact acrylic plastics sheeting. This material weighs 270 grams per square meter (Polyester 150 grams/Acrylic 120 grams) and is desirable for its waterproofing qualities.
The fifth and final item, style Delta Trella, is another roofing material. According to your correspondence, it is a four layered material consisting of two spunbonded nonwoven layers composed of polypropylene man-made fibers, an extruded polypropylene plastics film incorporated therein, and an upper portion consisting of a plastic monofilament mesh formed by an entangled monofilament yarn . This monofilament yarn appears to measure less than 1 mm in diameter, and, as such is considered to be textile for tariff purposes. Your literature states that this material provides protection against corrosion and moisture penetration, drains, ventilates and reduces rainfall noise. This material weighs 393 grams per square meter overall.
The applicable subheading for Delta® -Maxx Titan will be 5602.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for needleloom felt and stitch-bonded fiber fabrics, laminated fabrics. The rate of duty will be 12 percent ad valorem.
The applicable subheading for Delta® -Footing Barrier will be 5603.14.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150g/m², ... not laminated. The rate of duty will be Free.
The applicable subheading for Delta® -Vent S will be 5603.14.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150g/m², ... not laminated. The rate of duty will be Free.
The applicable subheading for Delta® -Foxx will be 3921.90.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492 kg/m², products with textile components in which man-made fibers predominate by weight over any other single textile fiber. The rate of duty will be 6.5% ad valorem.
The applicable subheading for Delta Trella will be 5603.14.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150g/m², ... not laminated. 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 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