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

N049399 February 9, 2009 CLA-2-39:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Tasha Ferguson AlphaProTech Engineered Products, Inc. 301 South Blanchard Street Valdosta, GA 31601 RE: The tariff classification of a plastics coated textile fabric, for use as roofing underlay material, from India. Dear Ms. Ferguson: In your letter dated January 14, 2009, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, consists of a plain woven fabric composed of 100% polypropylene plastic strips that measure 2.5 mm in apparent width in both the warp and weft direction. As such, these strips are considered to be of man-made textile material for tariff purposes. This material has been visibly coated on both sides with a black pigmented polypropylene plastics material. On one side this coating application has produced a somewhat dull or matted finish while the other side is shiny. Additionally, the shiny side appears to be embossed with a pattern of closely spaced circles. This material was informally weighed and was found to weigh approximately 127 grams per square meter. 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