CLA-2-59:OT:RR:NC:N2:350
Tasha Ekman
Alpha Protech EP, INC.
301 S. Blanchard St. Valdosta, GA 31601
RE: The tariff classification of a coated woven fabric of strip from India.
Dear Ms. Ekman:
In your letter dated July 8, 2024, you requested a tariff classification ruling. In subsequent correspondence you indicate that the coated fabric is referred to as “Asphalt Carrier Sheet.”
The Asphalt Carrier Sheet (“the coated fabric”) is a woven fabric of textile strip which has been coated on one side with what appears to be a plastic material. The coated fabric itself resembles traditional roofing underpayments of a similar construction. In this case, the woven fabric of textile strip and the coating are both grey. In subsequent correspondence, you have indicated that the coating material is polypropylene and that you plan to import the coated fabric in rolls of varying widths.
In your letter, you suggest that this product should be classified as a woven fabric of textile strip under subheading 5407.20.0000, Harmonized Tariff Schedule of the United States (“HTSUS”) which provides for “Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Woven fabrics obtained from strip or the like.” You state that the woven fabric of textile strip is coated with gray polypropylene on one side. Based on a visual review of the provided sample, our observations indicate that it has indeed been coated on one side with a gray-colored plastic substance which is visible to the naked eye other than by a change of color. Therefore, classification under the suggested subheading is precluded.
The applicable subheading for the Asphalt Carrier Sheet 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 rate of duty 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 CFR 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, please contact National Import Specialist Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division