CLA-2-59:OT:RR:NC:TA:350
Ms. Claudia Frederick
Jump Start Consultants
4649 Carolina Avenue, Building I
Richmond, VA 23222
RE: The tariff classification of a roofing underlayment material, from India, Korea, Vietnam or China.
Dear Ms. Frederick:
In your letter dated March 22, 2013, you requested a tariff classification ruling.
The instant sample, identified as style “RUW15-110”, which your letter states consists of a laminated material that has the following construction and composition: There is a supporting layer of spunbonded nonwoven fabric that is composed of polypropylene man-made fibers that is of a black/gray color and weighs 30 g/m². Beneath that layer is a polypropylene film or lamination that is gray in color that weighs 15 g/m². Below that is a woven fabric composed of polypropylene plastic strips which appear to measure under 5 mm in apparent width, and, as such are considered to be textile material. These strips are milky white in color and the material weighs 55 g/m². The fourth layer is a polypropylene film or lamination that is black or gray in color and visibly coats or covers the other side of the woven fabric layer. This coating or film weighs 15 g/m². Based upon the stated construction and end use of the material, it is the woven fabric that is visibly coated on both sides with plastic that imparts this product with its essential character. That is, it will be that layer which will repel dirt and moisture in its final application as roofing underlayment. As roofing underlayment, we presume that this material will be imported as roll goods.
The applicable subheading for the product 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,
Thomas J. Russo
Director
National Commodity Specialist Division