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HQ 084035


December 18, 1990

CLA-2 CO:R:C:G 084035 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4805.50.0000; 4811.10.0000; 6807.10.0000; 6807.90.0010

Mr. James G. Meagley
Phillips, Lytle, Hitchock, Blaine & Huber 3400 Marine Midland Center
Buffalo, New York 14203

RE: Roofing products

Dear Mr. Meagley:

This ruling letter is in response to your request of December 8, 1988, on behalf of IKO Industries Limited, concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain roofing products. Samples were submitted for examination and analysis.

FACTS:

There exist five products for which classification rulings are sought. They are identified below together with the results of the laboratory analysis of the submitted samples and the intended uses for the products.

UNSATURATED FELT PAPER. This product is commonly referred to as "roofing felt." It consists of cellulosic paper fibers and wood particles. The sample has a thickness of 1.209 millimeters (0.0465 inch).

The product is said to be imported into the United States in rolls generally in widths of 91.5 cm or 125 cm and in basic weights of between 220 grams and 450 grams per meter. It is used in the roofing industry in the manufacture of other roofing products.

NO. 15 ASPHALT SATURATED (SATURATED FELT PAPER). This product consists of a roofing felt substrate (i.e., cellulosic paper fibers and wood particles) that has been impregnated with asphalt. There is also a light coating of asphalt on each surface. By weight, the product is 51.1 percent asphalt and 48.9 percent roofing felt substrate.
The product is said to be imported into the United States in rolls generally in widths of 45.7 cm or 91.5 cm and in lengths varying from 11 meters to 44 meters. It is used in the construction industry for the underlayment of shingles, outside wall coverings and built-up roofing.

HEAVY DUTY ASPHALT SATURATED (SATURATED FELT PAPER). This product consists of a roofing felt substrate (i.e., cellulosic paper fibers and wood particles) that has been impregnated with asphalt. There is also a light coating of asphalt on each surface. By weight, the product consists of 56.4 percent asphalt and 43.6 percent roofing felt substrate.

The product is said to be imported into the United States in rolls generally in widths of 45.7 cm or 91.5 cm and in lengths varying from 11 meters to 44 meters. It is used in the construction industry for the underlayment of shingles, outside wall coverings and built-up roofing.

NO. 90 MINERAL SURFACE ROLLS (ROLL ROOFING). This product consists of a roofing felt substrate (i.e., cellulosic paper fibers and wood particles) that has been coated and impregnated with asphalt and covered on one surface with mineral granules (crushed gravel). By weight, the product consists of 48.8 percent mineral granules, 38.2 percent asphalt, and 13.0 percent roofing felt substrate.

The product is said to be imported into the United States in rolls generally in widths of 91.5 cm and in lengths of 11 meters. It is used in the construction industry to cover exposed surfaces of buildings to protect against water damage.

AM ARMOURSEAL 20 (STRIP SHINGLE). This product consists of a roofing felt substrate (i.e., cellulosic paper fibers and wood particles) that has been coated and impregnated with asphalt and covered on one surface with mineral granules (crushed gravel). By weight, the product consists of 55.7 percent gravel, 33.3 percent asphalt, and 11 percent roofing felt substrate.

The product is said to be imported into the United States in rectangular-shaped strips or shingles (with small slits cut on one side) measuring 33.6 cm by 100 cm. It is used in the roofing industry for covering sloped roofs.

Microscopic examination of the samples identified as "No. 15 Asphalt Saturated" and "Heavy Duty Asphalt Saturated" shows protrusion of felt fibers above the surface for each of these products. On the other hand, microscopic examination of the samples identified as "No. 90 Mineral Surface Rolls" and the "AM Armourseal 20" shows no protrusion of felt fibers above the surface of either of these products. These findings indicate that the former two products have only a light or superficial layer or coating of asphalt whereas the latter two products are completely enveloped in a heavy or thick layer or coating of asphalt.

ISSUES:

(1) What is the proper classification under the HTSUSA of a roofing felt imported in rolls of a width exceeding 15 cm and used in the roofing industry in the manufacture of roofing products?

(2) What is the proper classification under the HTSUSA of a roofing felt that has been impregnated with asphalt and coated on each side with a light or superficial layer of asphalt and imported in rolls of a width exceeding 15 cm and used in the construction industry for the underlayment of shingles, outside wall coverings and built-up roofing?

(3) What is the proper classification under the HTSUSA of a roofing felt that has been impregnated with asphalt and completely coated with a heavy or thick layer of asphalt and covered on one surface with crushed gravel that is imported in rolls of a width exceeding 15 cm and used in the construction industry to cover exposed surfaces of buildings to protect against water damage?

(4) What is the proper classification under the HTSUSA of a roofing felt that has been impregnated with asphalt and completely coated with a heavy or thick layer of asphalt and covered on one surface with crushed gravel that is imported in rectangular-shaped strips or shingles cut on one side to create a tab effect and used in the roofing industry for covering sloped roofs?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, then according to the remaining GRIs, taken in order.

In the instant classification analysis, a review of the schedule reveals that there exist two chapters in which one or more of the instant products may be potentially classified: chapter 48 and chapter 68. Chapter 48 covers, among other things, paper and paperboard. No where in the schedule are the terms "paper" or "paperboard" specifically defined or distinguished. The general notes to the Explanatory Notes to chapter 48, however, state that "[i]n the Explanatory Notes to this [c]hapter, except where the content otherwise requires, a reference to 'paper' includes a references to paperboard (irrespective of thickness or weight)."

In chapter 48, heading 4805 provides for uncoated paper and paperboard in rolls or sheets other than those generally included in headings 4801 to 4804. Within this heading, felt paper and paperboard are provided for specifically under subheading 4805.50. Guidance concerning the characteristics, properties and uses of felt paper and paperboard for purposes of classification under subheading 4805.50 can be found in the subheading Explanatory Notes to this subheading: "Felt paper and paperboard are products made from a fibrous mass of varying degrees of absorbency. Waste and scrap of paper or paperboard, wood pulp or textile waste in the form of fibers are used in their manufacture...They are used, inter alia, in the manufacture of paperboard for roofing...." Under this heading, then, should be classified felt paper and paperboard substrates for use in the manufacture of roofing materials and articles.

In chapter 48, there exists another heading under which one or more of the instant products may be potentially classified. Heading 4811 provides for, among other things, paper and paperboard coated, impregnated or covered, in rolls or sheets. No where in the schedule are the terms "coated," "impregnated," and "covered" specifically defined. Guidance concerning the scope and use of the particularly pertinent term "coated," however, can be found in the Explanatory Notes to chapter 48.

The general notes to the Explanatory Notes to chapter 48 concerning coated paper and paperboard state that:

[The term coated paper and paperboard]...applies to paper or paperboard which has been given a coating on one or both sides either to produce a specially glossy finish or to render the surface suitable for particular requirements....[T]he irregularities of the natural surface [of coated paper and paperboard] are substantially eliminated by the coating material.

In view of the above, "coated paper or paperboard" for purposes of classification in chapter 48 describes paper or paperboard to which has been applied to the surface a material (e.g., asphalt) in such a minimal or limited amount that the paper or paperboard still retains its character as that of paper or paperboard.

There exist no specifications in the schedule regarding the quantity or amount of a layer or coating of material applied to paper and paperboard for purposes of classification under heading 4811. Guidance regarding this matter, however, can be found in the Explanatory Notes to heading 4811:

[Heading 4811] applies to...[p]aper [and] paperboard...to which superficial coatings of materials other than kaolin or other inorganic substances have been applied over the whole or part of one or both surfaces" (emphasis added). [Moreover, excluded from heading 4811 are, among other things,] [r]oofing boards consisting of a substrate of paperboard completely enveloped in, or covered on both sides by, a layer of asphalt or similar material (heading 6087).

Although the term "roofing board" is not specifically defined, the above-discussed language from the Explanatory Notes clearly indicates that the heading 4811 provision for "coated or covered paper and paperboard" contemplates and encompasses within its coverage paper and paperboard with a limited layer or coating of material.

Within heading 4811, subheading 4811.10 provides for, among other things, asphalted paper and paperboard. This provision is consistent and compatible with the above-discussed contemplation and encompassment of heading 4811: Asphalted paper and paperboard must contain, in order to retain their description, and hence characterization, as that of paper or paperboard, only a limited or "superficial" layer or coating of asphalt. Any significant layer or coating of asphalt would necessarily render the product to be an article other than merely "asphalted paper and paperboard."

The second chapter in which one or more of the instant products may be potentially classified is chapter 68. This chapter covers articles of stone, plaster, cement, asbestos, mica or similar materials. Chapter note 1(b) to chapter 68 states that this chapter does not cover "[c]oated, impregnated or covered paper of heading [4810] or [4811] (for example, paper coated with mica powder or graphite, bituminised or asphalted paper)." This note is merely a redundancy insofar as it simply restates that which is already set forth under the terms of headings 4810 and 4811. Therefore, chapter note 1(b) places no limitations or restrictions on goods that may be classified in chapter 68 that do not already exist under the terms of headings 4810 and 4811 pursuant to GRI 1.

In chapter 68, heading 6807 provides for, among other things, articles of asphalt. The terms of this heading do not specifically identify the "articles" classifiable under heading 6807. Guidance concerning this matter, however, can be found in the Explanatory Notes to heading 6807:

[Heading 6807] includes[,] [among other things,] [r]oofing boards consisting of a substrate (e.g., of paperboard, of web or fabric of glass fibre, of fabric of man-made fibre or jute, or of aluminum foil) completely enveloped in, or covered on both sides by, a layer of asphalt or similar material. [Excluded from this heading is] [p]aper merely coated, impregnated or covered with tar or similar material, intended for use as, for example, wrapping paper [(heading 4811)].

Although the term "roofing board" is not specifically defined (as also discussed above in regard to heading 4811), the above- discussed language from the Explanatory Notes clearly indicates that the heading 6807 provision for "articles of asphalt" contemplates and encompasses within its coverage products consisting of a substrate that is completely enveloped in a heavy or thick (as opposed to light or superficial) layer or coating of asphalt and used for roofing. (This analysis does not include consideration of a substrate completely enveloped in a heavy or thick layer or coating of asphalt while also containing on one surface a layer of mineral granules in support of the asphalt's weather-resistant properties. Of course, such a product would be something more than merely "asphalted paper and paperboard," and could only be classified as that of an "article of asphalt" under heading 6807.)

The above analysis for heading 6807 is entirely consistent and compatible with the above analysis for heading 4811 (i.e., heading 4811 applies to paper and paperboard to which has been applied to the surface a light or superficial coating or layer of material whereas heading 6807 applies to paper and paperboard to which has been applied to the surface a thick or heavy coating or layer of material).

Within heading 6807, subheading 6807.90.0000 provides for, among other things, articles of asphalt in rolls and subheading 6807.90.0010 provides for articles of a kind used for roofing and siding. These provisions are consistent and compatible with the above-discussed contemplation and encompassment of heading 6807 as roofing shingles and rolls of similar material generally consist of a substrate (e.g., felt paper and paperboard of subheading 4805.50) that is completely enveloped in a heavy or thick layer or coating of asphalt.

UNSATURATED FELT PAPER

The product identified as unsaturated felt paper is imported in rolls of a width exceeding 15 cm, is a roofing felt, and is used in the roofing industry in the manufacture of other roofing products. Pursuant to the above discussion relating to heading 4805, this product fits squarely within the article description provided for in heading 4805. Therefore, the product is properly classified under heading 4805.

NO. 15 ASPHALTED SATURATED

The product identified as No. 15 Asphalted Saturated is imported in rolls of a width exceeding 15 cm and consists of a roofing felt substrate that has been impregnated with asphalt and coated on each side with a light or superficial layer of asphalt. Pursuant to the above discussion relating to heading 4811, this product fits squarely within the article description provided for in heading 4811. Therefore, the product is properly classified under heading 4811.

HEAVY DUTY ASPHALT SATURATED

The product identified as Heavy Duty Asphalted Saturated is imported in rolls of a width exceeding 15 cm and consists of a roofing felt substrate that has been impregnated with asphalt and coated on each side with a light or superficial layer of asphalt. Pursuant to the above discussion relating to heading 4811, this product fits squarely within the article description provided for in heading 4811. Therefore, the product is properly classified under heading 4811.

NO. 90 MINERAL SURFACE ROLLS

The product identified as No. 90 Mineral Surface Rolls is imported in rolls of a width exceeding 15 cm, consists of a roofing felt substrate that is completely enveloped in a heavy or thick layer or coating of asphalt with one surface covered with mineral granules (intended to supported the asphalt's weather- resistant properties). By weight, the asphalt is approximately three times that of the roofing felt substrate. Pursuant to the above discussion relating to heading 6807, this product fits squarely within the article description provided for in heading 6807. Therefore, the product is properly classified under heading 6807.
AM ARMOURSEAL 20

The product identified as AM Armourseal 20 is imported in rectangular-shaped strips or shingles in which small slits have been cut to create a tab effect. The shingles consist of a roofing felt substrate that is completely enveloped in a heavy or thick layer or coating of asphalt with one surface covered with mineral granules (intended to supported the asphalt's weather- resistant properties). By weight, the asphalt is approximately three times that of the roofing felt substrate. Pursuant to the above discussion relating to heading 6807, this product fits squarely within the article description provided for in heading 6807. Therefore, the product is properly classified under heading 6807.

In conclusion, it should be noted that articles such as the last two, above-discussed roofing products were classified in chapter 68 of the HTSUSA during the conversion process from the Tariff Schedules of the United States to the HTSUSA. See United States Customs Service, Harmonized System Handbook: A Guide to the New U.S. Tariff 29 (HB-3600-06) (August 1986) ("[t]here are...numerous articles covered by schedule 2 [of the Tariff Schedules of the United States] which are not covered by...[Harmonized Schedule]...chapters 44-49, they include...[a]sphalt roofing shingles (chapter 68)").

HOLDING:

The product identified above as unsaturated felt paper is properly classified under subheading 4805.50.0000, HTSUSA, which provides for other uncoated paper and paperboard, in rolls or sheets, felt paper and paperboard. Goods classified under this subheading and qualifying for the general rate of duty may enter free of duty.

The products identified above as No. 15 Asphalt Saturated and Heavy Duty Asphalt Saturated are properly classified under subheading 4811.10.0000, HTSUSA, which provides for, among other things, paper and paperboard coated, impregnated, and covered, asphalted paper and paperboard. Goods classified under this subheading and qualifying for the general rate of duty may enter free of duty.

The product identified above as No. 90 Mineral Surface Rolls is properly classified under subheading 6807.10.0000, HTSUSA, which provides for, among other things, articles of asphalt in rolls. Goods classified under this subheading and qualifying for special tariff treatment under the United States-Canada Free- Trade Agreement receive a rate of duty of 2.9 percent ad valorem. The general rate of duty is 4.9 percent ad valorem.

The product identified above as AM Armourseal 20 is properly classified under subheading 6807.90.0010, HTSUSA, which provides for, among other things, articles of asphalt, other, articles of a kind used for roofing or siding. Goods classified under this subheading and qualifying for special tariff treatment under the United States-Canada Free-Trade Agreement receive a rate of duty of 3.1 percent ad valorem. The general rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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