tar paper vs roofing material

tar paper and roofing material both are nouns.

Word	Noun	Adjective	Verb	Adverb
tar paper	Yes	No	No	No
roofing material	Yes	No	No	No

As nouns, roofing material is a hypernym of tar paper; that is, roofing material is a word with a broader meaning than tar paper:

tar paper: a heavy paper impregnated with tar and used as part of a roof for waterproofing
roofing material: building material used in constructing roofs

Other hypernyms of tar paper include paper.

tar paper (noun)	roofing material (noun)
a heavy paper impregnated with tar and used as part of a roof for waterproofing	building material used in constructing roofs