Tarred Asphalt Roofing Felt from Canada
Tarred asphalt roofing felt is a heavy-duty paper impregnated with asphalt or tar, supplied in rolls for use as an underlayment in roofing applications. It falls under HTS 4811.10.21.00 as 'other' tarred or bituminized paper in rolls, distinct from goods in headings 4803, 4809, or 4810, due to its surface impregnation with bituminous substances for weatherproofing.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify impregnation levels meet 'tarred or bituminized' criteria via lab testing to avoid reclassification to uncoated paper
• Provide manufacturer specs on asphalt content and roll weight; ensure no printing that could shift to Chapter 49