Roofing Tar Paper Felt from China
Roofing tar paper felt is a heavyweight felt paper impregnated with tar or bitumen for use as a moisture barrier in roofing systems under shingles. Although it is felt paper, the tar impregnation is a significant treatment. It may fall under tariff item 4805.50.00 as uncoated felt paper, but the impregnation could exclude it from Chapter 48.
Duty Rate — China → Canada
0%
Import Tips
• Determine if the tar impregnation constitutes a coating or treatment that would exclude it from Chapter 48 under Note 2
• If the tar is the primary component, the product may be classified under Chapter 68
• Provide the CBSA with the percentage of tar content and the base paper weight