The tariff classification of a nonwoven roofing membrane material, from Canada.

NY M80560 March 24, 2006 CLA-2-39:RR:NC:TA:350 M80560 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Kim Lamberton Norman G. Jensen, Inc. 102 West Service Road Champlain, NY 12919 RE: The tariff classification of a nonwoven roofing membrane material, from Canada. Dear Ms. Lamberton: In your letter dated February 23, 2006, you requested a tariff classification ruling. The shipper is IKO Industries, Brampton, Ontario, Canada. The instant sample, identified as style Roofgard – SB, consists of a spunbonded nonwoven fabric, that is composed of polypropylene man-made fibers, that has been completely coated or covered on both sides with what appears to be a compact polyolefin plastics material. This encasement of the nonwoven portion has caused its fibrous nature to be lost. Your correspondence indicates that this material weighs approximately 159 grams per square meter and will be imported as roll goods having 1,054 mm widths. The applicable subheading for the product will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 5.3 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, Robert B. Swierupski Director, National Commodity Specialist Division