The tariff classification of a roofing underlay material, from Canada.
Issued March 23, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.90.2500
Headings: 5903
Product description
The instant sample, as described in your letter, consists of a woven fabric (24 x 12 ppi) composed of polypropylene plastic strips measuring not over 5 mm in apparent width and, as such, are considered to be textile for tariff purposes. This fabric has been visibly coated on one side with a black-pigmented polypropylene plastics substance. You provided the following technical specifications for this material, which will be imported as roll goods measuring 48 inches in width and 250 feet in length: Wt. Of woven fabric: 108 g/m² (69%) Wt. Of PP plastic: 48 g/m² (31%) Total Wt.: 156 g/m²
CBP rationale
The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics.
Full text
NY L83415 March 23, 2005 CLA-2-59:RR:NC:TA:350 L83415 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Chantal Adams C.C.S. Flexia Corporation 369 Elgin Street Brantford, Ontario, Canada RE: The tariff classification of a roofing underlay material, from Canada. Dear Ms. Adams: In your letter dated March 16, 2005, you requested a tariff classification ruling. The instant sample, as described in your letter, consists of a woven fabric (24 x 12 ppi) composed of polypropylene plastic strips measuring not over 5 mm in apparent width and, as such, are considered to be textile for tariff purposes. This fabric has been visibly coated on one side with a black-pigmented polypropylene plastics substance. You provided the following technical specifications for this material, which will be imported as roll goods measuring 48 inches in width and 250 feet in length: Wt. Of woven fabric: 108 g/m² (69%) Wt. Of PP plastic: 48 g/m² (31%) Total Wt.: 156 g/m² The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics. The general rate of duty is 7.5 percent ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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