CLA-2-59:OT:RR:NC:N3:350
Mr. Blake Gammon
Intertape Polymer Group
50 Abbey Avenue
Truro, NS, Canada B2N 6W4
RE: The tariff classification of a multi-layered roofing underlayment material from India
Dear Mr. Gammon:
In your letter dated August 20, 2019, you requested a tariff classification ruling. Two of the three products’ sample swatches were submitted.
Items 1 and 2, trade names “Umbra Roof Underlayment and WaterBlock Advantage-15” and “Umbra Roof Underlayment, ProFelt Plus, Elephant Skin,” respectively, are woven fabrics consisting of multiple layers of material. According to the information provided with this request and previously, items 1 and 2 consists of four layers: a spun-bond nonwoven polypropylene fabric, weighing approximately 18 g/m2; a layer of polypropylene lamination, weighing approximately 20 g/m2; a plain weave base scrim of polypropylene strip (in widths of 3.15 mm), weighing approximately 41 g/m2. The fourth layer of each fabric is a lamination weighing 23 g/m2 and differs between each item only in color: Item 1 has a black layer, and Item 2 has grey a layer. While both layers of coating serve the purpose of waterproofing the material, the middle layer of coating also serves to bond the nonwoven and woven portion of the material. The fabrics weigh 102 g/m2. You indicate that these fabrics will be manufactured in India in widths up to 122 cm, and will be used to “protect the roof deck by preventing water from intruding into residential and light construction roofing systems.”
In your submission you suggest classification for these fabrics under subheading 5407.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), as a woven fabric obtained from strip. However, it is the opinion of this office that the black coating is visible to the naked eye. As a result this fabric will be classified in heading 5903, HTSUS, as described in Note 2(a)(1) to Chapter 59, HTSUS.
The applicable subheading for items 1 and 2, trade names “Umbra Roof Underlayment and WaterBlock Advantage-15” and “Umbra Roof Underlayment, ProFelt Plus, Elephant Skin,” respectively, will be 5903.90.3090, HTSUS, which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Other… Other. The duty rate will be 2.7 percent ad valorem.
Your inquiry included an “Item 3.” However, in your request you indicate that “this product has not been commercialized and therefore a product sample is not available.” Because of the nature of the classification of textile fabrics, we require a sample in order to issue a binding ruling. Should “Item 3” become available, you may resubmit your request. If you decide to resubmit your request, please include all of the material that we have returned to you (including this letter) and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, attn: Binding Ruling Request.
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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division