Roofing Tar Paper Felt from China
Heavyweight felt paper impregnated with tar or bitumen for use as a moisture barrier in roofing systems under shingles. Classified under HTS 4805.50.00.00 as uncoated felt paper in rolls, meeting the felted fiber structure without additional processing. Common grammage 100-300 g/m² with high tear resistance.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include lab certifications for tar saturation levels below coating thresholds to stay in 4805; overstating impregnation can lead to 4811 reclassification
• Declare exact basis weight and burst strength in entry docs, as roofing felts often scrutinized for construction material duties
• Avoid shipping in pre-cut sheets with perforations, which could fall under chapter note exclusions for heading 4820