The tariff classification of roofing underlayment material from India, Korea or China. Correction to Ruling Number N250876.

N253035 May 13, 2014 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.90.3090 Chris Shepherd JumpStart Consultants, Inc. 4649 Carolina Avenue, Building 1 Richmond, VA 23222 RE: The tariff classification of roofing underlayment material from India, Korea or China. Correction to Ruling Number N250876. Dear Mr. Shepherd: This replaces Ruling Number N250876, dated May 2, 2014, which contained a clerical error. After reviewing the original sample it has been determined that the woven fabric was constructed of polypropylene strip less than 5mm in width. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber. However, the original letter classified the material as if it were constructed of man-made fibers and not man-made strip under 5mm in width. A complete corrected ruling follows. RE: The tariff classification of roofing underlayment material from India, Korea or China Dear Ms. Frederick: In your letter dated February 13, 2014, you requested a tariff classification ruling. A sample of RUWFLT was submitted with your request. Your letter describes the material as being comprised of two layers. The first layer is stated to be woven of polypropylene strip less than 5mm in width, with the second layer stated to be composed of a polypropylene coating. The strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g), Harmonized Tariff Schedule of the United States (HTSUS). According to the terms of Legal Note 1 to Chapter 54, HTSUS, such strips are not to be considered a man-made fiber. The weight of the woven layer is given as 104 g/m² and the coating layer is given as 50 g/m². The coating material is visible to the naked eye on the one side where it was applied. In your request letter you have cited a previous ruling, which you have listed as both N284155 and N248155, issued by this office. We cannot find either of those numbered letters in our ruling letters database. Without the actual sample to review we must assume that the coating material was sufficiently different from the instant sample before us today and that has resulted in a different classification. The applicable subheading for the RUWFLT will be 5903.90.3090, 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: Other: Other. The rate of duty will be 2.7 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