The tariff classification of "Feltex" roofing underlay material, for use in both residential and commercial roofing applications, from Canada.

NY L88431 October 28, 2005 CLA-2-59:RR:NC:TA:350 L88431 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Christine M. Kuiper Pacific Customs Brokers PO Box 4505 Blaine, WA 98231-4505 RE: The tariff classification of “Feltex” roofing underlay material, for use in both residential and commercial roofing applications, from Canada. Dear Ms. Kuiper: In your letter dated October 20, 2005, on behalf of System Components Corporation, Issaquah, WA, you requested a tariff classification ruling. The instant sample, as described in your letter, consists of a woven fabric composed of polypropylene plastic strips measuring not over 5 mm in apparent width and, as such, are considered to be textile for tariff purposes. This fabric has been visibly coated on one side with a black-pigmented polypropylene plastics substance, which is in sufficient quantity to be visible to the naked eye. This coating, does not appear to be over 70 percent by weight of the total weight of the fabric. This material, which you indicate, weighs 160 g/m², will be imported as roll goods measuring 4-feet wide and 250 feet in length. The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics. The general rate of duty is 7.5 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