CLA-2-59:OT:RR:NC:TA:350
Mr. Brad Allshouse
Techno-Logic Films & Fabrics, LLC
525 Layton Drive
Coppell, TX 75019
RE: The tariff classification of a roofing underlayment material, from China.
Dear Mr. Allshouse:
In your letter dated May 14, 2012, you requested a tariff classification ruling.
The instant sample, which was not identified as to style or quality number, consists of a laminated material that you indicate is constructed as follows. There is a top layer of spunbonded nonwoven fabric that is composed of polypropylene man-made fibers. This nonwoven layer has been bonded to a woven fabric that is composed of black pigmented polypropylene plastic strips which measure 2.5 mm in apparent width, and, as such, are considered to be of man-made textile material for tariff purposes. This woven layer has been visibly coated with a clear polypropylene plastics material. We note, that based on the construction and end use of the material, it is the woven layer coated with plastic that imparts this product with its essential character. That is, it will be that portion of the material that will repel dirt and moisture in its final application as roofing underlayment. You provided the following weight breakdown for this material:
Wt. of nonwoven: 20 g/m²
Wt. of woven: 60 g/m²
Wt. of PU plastic: 30 g/m²
Total Wt.: 110 g/m²
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,
Thomas J. Russo
Director
National Commodity Specialist Division