CLA-2-54:OT:RR:NC:TA:352
Claudia Frederick
Jumpstart Consultants
4649 Carolina Avenue, Bldg. 1
Richmond, VA 23222
RE: The tariff classification of two roofing underlayment fabrics from India, Korea, Vietnam or China
Dear Ms. Frederick:
In your letter received on September 11, 2013, you requested a tariff classification ruling. Two samples were provided. You state that these fabrics will be used as roofing underlayment, and will be imported in rolls, in widths ranging from 40–120 inches (101.6–304.8 centimeters).
Item RUW15-110 v.2 is described in your letter and in previous and subsequent correspondence as follows: “This material is a laminate comprising four layers. The first layer is a spunbond nonwoven polypropylene fabric weighing approximately 25 g/m2 and having a gray color. The second layer is a polypropylene lamination weighing approximately 14 g/m2 and having a gray color. The third layer is a woven polypropylene fabric weighing approximately 55 g/m2 and having a natural (“milky white”) color. The fourth layer is a clear polypropylene lamination, which is not in sufficient quantity to be visible to the naked eye and weighing approximately 14 g/m2.”
Item RUW15-110 v.3 is described in your letter and in previous and subsequent correspondence as follows: “This material is a laminate comprising four layers. The first layer is a spunbond nonwoven polypropylene fabric weighing approximately 25 g/m2 and having a gray color. The second layer is a polypropylene lamination weighing approximately 14 g/m2 and having a gray color. The third layer is a woven polypropylene fabric weighing approximately 55 g/m2 and having a natural (“milky white”) color. The fourth layer is a clear polypropylene lamination containing light stabilizing additives, which is not in sufficient quantity to be visible to the naked eye and weighing approximately 14 g/m2.”
Based on the function, weight, and use of the various layers that form this fabric, this office feels that it is the layer woven of polypropylene strip which imparts the essential character to this item.
The woven layer of these fabrics has been constructed of polypropylene strips measuring 3.2 mm in width. Since these strips do not exceed 5 mm in width, they meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS).
In your letter you suggest that these fabrics be classified as coated fabric under subheading 5903.90.3090, HTSUS. Note 2 to Chapter 59, HTSUS, defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or
(6) Textile products of heading 5811.
In addition, the Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, state in part that for heading 5903:
The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastic showing in cross-section, generally fall in Chapters 50 to 55.
Since the clear plastic coating on the face fabric and the plastic adhesive that bonds the fabric layers together are not visible to the naked eye, this fabric is excluded from classification as coated fabrics of textile in heading 5903, HTSUS.
The applicable subheading for fabric items RUW15-110 v.2 and RUW15-110 v.3 will be 5407.20.0000, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: woven fabrics obtained from the strip or the like. The duty rate 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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division