Asphalt Saturated Felt Paperboard from United States

Asphalt saturated felt paperboard is a dense felt paperboard that has been saturated with asphalt, making it suitable as a waterproofing underlayment in roofing. Although it is felt paperboard, the asphalt saturation constitutes a treatment beyond the processing allowed for heading 48.05 under Chapter Note 3. Therefore, it does not fall under tariff item 4805.50.00 and would be classified elsewhere, such as in Chapter 68 or under a heading for bituminous products.