CLA-2-59:OT:RR:NC:N2:350
Teresa Garza
Intertape Polymer Group
50 Abbey Ave
Truro B2N6W4
Canada
RE: The tariff classification of two roofing underlayment materials from India
Dear Ms. Garza:
In your letter dated June 13, 2025, you requested a tariff classification ruling.
“Item 1” described as “FB with foil on topside of scrim” and “item 2” described as “FB with foil on backside
of scrim,” are roofing underlayment materials which contain three primary layers. The only difference
between item 1 and item 2 is the sequencing of the layers.
Item 1’s layers are ordered as follows: (1) Nonwoven fabric, (2) aluminum foil, (3) laminated textile fabric
(scrim) with coating.
Item 2’s layers are ordered as follows: (1) Nonwoven fabric, (2) laminated textile fabric (scrim), (3)
aluminum foil with coating.
The layers of lamination and the coating materials are all said to be composed of polyethylene type plastic.
The aluminum foil layer, according to your request, will act as a fire protective layer to enable the
underlayment to pass burn testing more consistently than an underlayment without the aluminum foil.
In the case of item 1 and item 2 (“the items”), there are materials which are prima facie classifiable in three
different headings of the Harmonized Tariff Schedule of the United States (“HTSUS”). US Customs and
Border Protection (“CBP”) is directed to classify via General Rule of Interpretation (“GRI”) 3 in this
instance.
GRI 3(a) provides that “The heading which provides the most specific description shall be preferred to
headings providing a more general description. However, when two or more headings each refer to part only
of the materials or substances contained in mixed or composite goods or to part only of the items in a set put
up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one
of them gives a more complete or precise description of the goods.” Here, item 1 and item 2 (“the items”) are
classifiable as: a laminated nonwoven fabric under heading 5603, HTSUS; as a laminated textile fabric under
heading 5903, HTSUS; or as an aluminum foil under heading 7607, HTSUS. Each of these headings
describes only a part of the items, and not the complete products.
Heading 5603, HTSUS, specifically describes the fabric of the items, which typically serves as a surface that
provides grip for the roofing materials and the roofing workers. In some cases it may provide moderate
protection from the elements. Heading 5903, HTSUS, describes the laminated textile fabric layers in the
items which serve as a waterproofing barrier and are the primary barrier that protects from the intrusion of
water into the structure of the roof. Heading 7607, HTSUS, which compromises the aluminum foil layer is
explicitly notated in the request to serve as fire protection.
Consequently, application of GRI 3(a) fails to determine the proper tariff classification as there is no heading
that provides the most specific description of the jewelry organizer tray. CBP next turns to GRI 3(b).
GRI 3(b) provides that “Mixtures, composite goods consisting of different materials or made up of different
components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or component which gives them their essential character, insofar
as this criterion is applicable.”
The “essential character” of an article is “that which is indispensable to the structure, core or condition of the
article, i.e., what it is.” Structural Industries v. United States, 360 F. Supp. 2d 1330, 1336 (Ct. Int’l Trade
2005). Explanatory Notes (EN) VIII to GRI 3(b) explains that “[t]he factor which determines essential
character will vary as between different kinds of goods. It may, for example, be determined by the nature of
the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in
relation to the use of the goods.” Court decisions on the essential character for GRI 3(b) purposes have
looked primarily to the role of the constituent material in relation to the use of the goods. See Estee Lauder,
Inc. v. United States, 815 F. Supp. 2d 1287, 1296 (Ct. Int’l Trade 2012); Structural Industries, 360 F. Supp.
2d 1330; Conair Corp. v. United States, 29 CIT 888 (2005); Home Depot USA, Inc. v. United States, 427 F.
Supp. 2d 1278 (Ct. Int’l Trade 2006), aff’d 491 F.3d 1334 (Fed. Cir. 2007).
CBP has previously held that the layer which protects the roofing structure from the intrusion of the elements
(snow, wind, etc.) is considered the essential character of roofing underlayment. See H310928, dated June 11,
2021.
By application of GRI 3(b) classification of item 1 and item 2 will be according to the laminated textile fabric
(scrim) layer.
The applicable subheading for item 1 and item 2 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.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.25, in addition to subheading 5903.90.3090, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 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 CBP 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division