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NY M81290




March 23, 2006

CLA-2-39:RR:NC:TA:350 M81290

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950; 5603.13.0090

Mr. Joseph Schnitzler
Itochu Building Products Co., Inc.
660 White Plains Road, 5th Floor
Tarrytown, NY 10591

RE: The tariff classification of two roofing membrane products, for use as an underlayment for 3-tab roofing, from the Netherlands.

Dear Mr. Schnitzler:

In your letter dated March 13, 2006, you requested a tariff classification ruling.

The first item, identified as Powerlon 25F, consists of a woven open mesh fabric, which is composed of high-density polyethylene man-made fibers. This material has been visibly covered or laminated on both sides with a compact low-density polyethylene plastics material. This material does not appear to weigh over 1.492 grams per square meter.

The second item, identified as Powerlon Felt Light, consists of a spunbonded nonwoven fabric, which according to your correspondence, contains a light polyethylene plastics coating. This thin coating was not discernable on the sample submitted, however, this would not, in any case, affect the final classification of the merchandise. This instant sample was informally weighed and was found to weigh approximately 149 grams per square meter.

The applicable subheading for style Powerlon 25F will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.

The applicable subheading for style Powerlon Felt Light is 5603.13.0090, HTSUS, which provides for nonwovens whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 70 g/m² but not more than 150 g/m². The duty rate will be Free.

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,

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