The tariff classification of two roofing underlay materials, from Canada.

NY K87540 July 8, 2004 CLA-2-39:RR:NC:TA:350 K87540 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Chantal Adams C.C.S. Flexia Corporation 369 Elgin Street Brantford Ontario, Canada N3S 7P5 RE: The tariff classification of two roofing underlay materials, from Canada. Dear Ms. Adams: In your letter dated June 11, 2004, you requested a tariff classification ruling. You submitted 2 representative samples which were identified as samples A and B, respectively. The first item, identified as item TRIFLEX 30 - SAMPLE A, consists of a spunbonded nonwoven substrate material having a nominal basis weight of 85 g/m². This material, which is composed of polypropylene man-made fibers (filament), has been visibly coated on one side with a compact polypropylene homopolymer along with a low density polyethylene plastics material. The other side is visibly coated with a compact homopolymer polypropylene along with an ethylene methylacrylate copolymer. The coating on one side is printed with the products logo before the material is wound into retail length rolls measuring 41 ½" x 400 feet. The material is stated to weigh142 g/m² (finished weight). The second item, identified as item TRIFLEX EXTREME - SAMPLE B, consists of a woven substrate material composed of polypropylene plastic strips measuring less than 5 mm in apparent width. This material, which has a basis weight of 80 g/m² has been laminated on one wide with a compact homopolymer polypropylene blended with a low density polyethylene plastics material and with a compact homopolymer polypropylene plastics on the other side. The coating on one side is printed with the products logo before the material is wound into retail length rolls measuring 41 ½" x 300 feet. The applicable subheading for the two materials will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The general rate of duty will be 5.3 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