N203837 N2 Ruling Active

The tariff classification of a geotextile waterproofing material, from China.

Issued March 7, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.90.1100

Headings: 3921

Product description

The instant sample, identified as Procor® Composite, consists of a laminated waterproofing material having a nonwoven backing on one side which is stated to be composed of 100 percent polypropylene man-made fibers and compact polyethylene plastic sheeting (a blend of HDPE and LLDPE) on the other. Your literature states that this material has application in both vertical and horizontal waterproofing operations. You write that this material will be imported as roll goods having 10-foot widths and 75-foot lengths. The following weight breakdown was submitted: Wt. of PE plastic: 350.00 g/m² (77.7%) Wt. of textile: 100.36 g/m² (22.3%) Total Wt.: 450.36 g/m²

CBP rationale

The applicable subheading for the material will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of other than cellular plastics, combined with textile materials and weighing not more than 1.

Full text

N203837 March 7, 2012 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1100 Mr. Andrew Gray W.R. Grace & Company 7500 Grace Drive Columbia, MD 21044 RE: The tariff classification of a geotextile waterproofing material, from China. Dear Mr. Gray: In your letter dated January 26, 2012, you requested a tariff classification ruling. The instant sample, identified as Procor® Composite, consists of a laminated waterproofing material having a nonwoven backing on one side which is stated to be composed of 100 percent polypropylene man-made fibers and compact polyethylene plastic sheeting (a blend of HDPE and LLDPE) on the other. Your literature states that this material has application in both vertical and horizontal waterproofing operations. You write that this material will be imported as roll goods having 10-foot widths and 75-foot lengths. The following weight breakdown was submitted: Wt. of PE plastic: 350.00 g/m² (77.7%) Wt. of textile: 100.36 g/m² (22.3%) Total Wt.: 450.36 g/m² The applicable subheading for the material will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of other than cellular plastics, combined with textile materials and weighing not more than 1.492 kg/m², products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The rate of duty will be 4.2 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

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