The tariff classification of a plastics coated textile fabric, for use as roof underlayment material, from India.

N011461 June 6, 2007 CLA-2-39:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Tasha Ferguson Alpha ProTech Engineered Products, Inc. 301 South Blanchard Street Valdosta, GA 31601 RE: The tariff classification of a plastics coated textile fabric, for use as roof underlayment material, from India. Dear Ms. Ferguson: In your letter dated May 9, 2007, on behalf of Harmony Plastics PVT, Ltd., Udaipur (Raj.), India, you requested a tariff classification ruling. The instant sample, referred to as “Synthetic Roof Underlayment” material, consists of a woven fabric composed of 100% polypropylene plastic strips measuring 2.5 mm in apparent width. These strips, being less than 5 mm in width, are considered to be of textile material for tariff purposes. This woven material has, in turn, been visibly coated on both sides with a compact polypropylene plastics material. One side is flat black in color while the other is a dull silver color. You believe that classification in tariff subheading 3925.90.0000 is proper, however, this is not correct. Tariff subheading 3925.90.0000 refers to “builders’ ware of plastics, not elsewhere specified or included.” Specifically, it refers to made-up articles, not material in the piece which applies to the instant case. Also, the superior chapter notes for this subheading state that “Heading 3925 applies only to certain articles, …. not being products covered by any of the earlier headings of subchapter II.” Since your product is covered by heading 3921 in subchapter II, classification is proper as indicated below. The applicable subheading for the material 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