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The tariff classification of an asphalt coated textile fabric, for use in roof repairs, etc., from India.
Issued March 12, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N238706 (March 12, 2013)
Tariff classification
HTS codes: 5907.00.8090
Headings: 5907
Product description
The instant sample consists of a loosely woven cotton fabric that has been heavily coated and saturated with an asphalt polymer which is visible to the naked eye. You write that this material weighs 5.7 ounces per square yard and is composed of the following breakdown, by weight expressed in percentages: Wt. of cotton: 35% Wt. of asphalt: 65% Total: 100% According to your letter, this material will be imported as roll goods having widths ranging from 3 inches to 48 inches and lengths varying from 50 to 150 feet. This material has final application in the waterproofing of building foundations, retaining walls, parapets walls and flashings, to name just a few.
CBP rationale
The applicable subheading for the material will be 5907.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated, or covered, of other than man-made fibers, … other.
Full text
N238706 March 12, 2013 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5907.00.8090 Ms. Marcy Amberg, LCB Laufer Group International Ltd. 7007 NE Parvin RD Kansas City, MO 64117 RE: The tariff classification of an asphalt coated textile fabric, for use in roof repairs, etc., from India. Dear Ms. Amberg: In your letter dated February 14, 2013, on behalf of Polytuf Brands, Inc., you requested a tariff classification ruling. The instant sample consists of a loosely woven cotton fabric that has been heavily coated and saturated with an asphalt polymer which is visible to the naked eye. You write that this material weighs 5.7 ounces per square yard and is composed of the following breakdown, by weight expressed in percentages: Wt. of cotton: 35% Wt. of asphalt: 65% Total: 100% According to your letter, this material will be imported as roll goods having widths ranging from 3 inches to 48 inches and lengths varying from 50 to 150 feet. This material has final application in the waterproofing of building foundations, retaining walls, parapets walls and flashings, to name just a few. The applicable subheading for the material will be 5907.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated, or covered, of other than man-made fibers, … other. The rate of duty 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 Deborah Walsh at (646) 733-3044. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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