Roofing Tar Paper Felt from Japan

Roofing tar paper felt is a heavyweight felt paper impregnated with tar or bitumen for use as a moisture barrier under shingles. The tar or bitumen impregnation is a treatment beyond what is allowed for heading 48.05 under Chapter Note 3. Therefore, it does not fall under tariff item 4805.50.00 and would be classified under a heading for bituminous products or in another chapter.