The tariff classification of roof underlayment material from China

N250680 March 25, 2014 CLA-2-59:OT:RR:NC:T3:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Brad Allshouse Techno Logic Films & Fabrics, LLC 525 Layton Drive Coppell, TX 75019 RE: The tariff classification of roof underlayment material from China Dear Mr. Allshouse: In your letter received in our office on February 24, 2014, you requested a tariff classification ruling. The sample submitted with your request was not identified with a name or style number. Your letter states the material is composed of a polyester scrim weighing 30 g/m², and both a top and bottom coating layer of polypropylene weighing a total of 50 g/m². The material will be imported in rolls wound on paper cores and will be used for roof underlayment. No laboratory analysis has been done by Customs and Border Protection on the sample. The polypropylene coating is only visible on one side of the material. The applicable subheading for the roofing underlayment material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: Other: Of man-made fibers: Other. The rate of duty will be 7.5 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division