Microporous Polyethylene Roofing Underlayment Film from Germany
Breathable microporous polyethylene film used as synthetic roofing underlayment to prevent moisture buildup. The cellular microporous structure qualifies it as a cellular sheet of polyethylene under tariff item 3921.19.00.
Duty Rate — Germany → Canada
0%
Import Tips
• Ensure the underlayment is imported as rolls of sheeting, not as cut-to-size pieces for specific roofs, to remain in heading 39.21
• If the product has a textile backing, it may be classified in Chapter 59 instead
• Provide installation specifications to demonstrate the product's function as a building material, but note that heading 39.25 covers certain builders' ware