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August 13, 1999

CLA-2-40:RR:NC:TA:350 E84595

CATEGORY: CLASSIFICATION

TARIFF NO.: 4008.21.0000

Mr. Thomas A. Penska
PBB Global Logistics
434 Delaware Ave.
Buffalo, NY 14202

RE: The tariff classification and status of roofing membrane finished in Canada from materials of U.S. manufacture.

Dear Mr. Penska:

In your letter dated July 7, 1999, on behalf of Carlisle SynTec Incorporated, Carlisle, PA, you requested a ruling on the status of roofing membrane from Canada.

Your letter explains that “FleeceBACK EPDM” sheet of U.S. manufacture is shipped to Canada where it will be laminated along one edge with a 3" wide “SecurTape” which is also of U.S. manufacture. The “Secur Tape” is a thin, tacky, rubbery mastic substance, in roll form, protected by a plastic release film. This film (considered as packing) will remain in place after the tape is secured or laminated to the EPDM sheet. Such mastic is classifiable under HTS 3506.91.0000. Some primer (HP-250) and poly packaging of U.S. origin will also be provided to secure or laminate the tape along one edge of the FleeceBACK sheet.

Specifically, the FleeceBACK EPDM sheet consists of either a 45 or 60 mil thick compact synthetic rubber sheet of EPDM (ethylene-propylene diene monomer) laminated with the “Fleece” portion. The “fleece” is a needleloom felt (55 mils) composed of polyester man-made fibers and wholly manufactured in the United States. The needleloom felt is completely laminated to one side of the rubber sheet starting five inches below one edge.

Chapter 56, note 3(a) states that “Headings 5602 and 5603 do not, however, cover: Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 percent or less by weight of textile material or felt completely embedded in plastics or rubber (chapter 39 or 40).”

While no weights were provided, the rubber portion adequately appears to weigh more than 50% by weight of the total weight of the material. Accordingly, the good is classifiable in subheading 4008.21.0000.

This material is shipped to Canada in 10' x 50' or 10' x 100' rolls. In Canada, the three inch wide mastic tape is affixed in the open space on the felt side of the 10 foot wide roll of FleeceBACK, starting at the edge. This product is then returned to the United States in the original size rolls. Your correspondence indicates that this tape provides a seam or splice between the sheets of FleeceBACK EPDM.

The applicable tariff provision for the product remains 4008.21.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plates, sheets, and strip, ... of noncellular rubber, ... plates, sheets and strip. The rate of duty will be Free.

Since this product is already duty Free from all favored nations including Canada, the dutiable status under NAFTA is a moot issue.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

Part 102 of the interim regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the interim regulations, sets forth the required hierarchy for determining country of origin for marking purposes as follows:

§ 102.11 General rules.
The following rules shall apply for purposes of determining the country of origin of imported goods other than textile and apparel products covered by § 102.21. (a) The country of origin of a good is the country in which: (1) The good is wholly obtained or produced; (2) The good is produced exclusively from domestic materials; or (3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification set out in § 102.20 and satisfies any other applicable requirements of that section, and all other applicable requirements of these rules are satisfied.

As the requirements under (1) and (2) have not been met, we must see if the applicable tariff shift requirement has been met. It is as follows for a product classifiable in tariff subheading 4008.21.0000:

HTSUS TARIFF shift and/or other requirements

4007-4008 A change to heading 4007 through 4008 from any heading outside that group. As the U.S. supplied FleeceBACK material, itself, classifiable under 4008.21.0000, did not undergo the requisite change in tariff classification to effect the necessary tariff shift, the country of production is deemed to be the United States.

HOLDING:

This roofing material is classifiable in tariff subheading 4008.21.0000, HTS and is duty free.

The FleeceBACK sheeting is considered to be a product of the United States.

Whether goods may be marked as “Made in the United States” is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20508 (General Information: 202-326-2222) on the propriety of proposed marking indicating that articles are made in the U.S.

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 George Barth at 212-637-7085.

Sincerely,

Robert B. Swierupski
Director,

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