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NY 886429

June 8, 1993

CLA-2-59:S:N:N6:350 886429


TARIFF NO.: 5903.90.2000

Mr. Richard J. Finn
Lenzing Film Division
1743 Washington Street
Canton, MA 02021

RE: The tariff classification of roofing underlining material, from Austria.

Dear Mr. Finn:

In your letter dated May 18, 1993, you requested a tariff classification ruling.

Your letter indicates that the material in question, identified as Lenzingtex ZB-140-DF, which is manufactured by Lenzing AG, Austria, will be imported by your subsidiary Lenzing USA of Charlotte, NC.

Specifically, the material, which is used solely as a roof underlayment for tile and metal roof systems will be imported in rolls measuring 1.5 meters wide and 50 meters in length. The instant sample is composed of an open mesh of leno woven High Density Polyethylene tapes (man-made fiber textile strips) weighing 40 grams per square meter. The mesh opening is approximately 1 x 0.5mm.

Both sides of the material are extrusion coated with 50g per square meter of Low Density Polyethylene which has UV stabilizers and fire retardant compounds incorporated into its formulation. The film is cloudy on one surface, as well as translucent and visible to the naked eye, while the film on the other surface is clear and not discernable with the naked eye.

Based upon the figures you furnish, the material weighs 140 grams per square meter of which the plastic portion accounts for 71.4% of the total weight. You mention that you have different grades of this product, which vary in the LDPE thickness. This letter is written for quality ZB-140-DF, only. If you do plan to import qualities of different weights, we suggest that you also obtain a binding ruling on these, as the classification and duty relates to the ratio of textile to plastic.

The applicable subheading for this material will be 5903.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, over 70 percent by weight of rubber or plastics. The rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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