The tariff classification of roofing tiles from Canada.

NY H80927 May 17, 2001 CLA-2-39:RR:NC:SP:221 H80927 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. John M. Colomaio Trans-Border Customs Services, Inc. 625 Delaware Avenue, Suite 210 Buffalo, NY 14202 RE: The tariff classification of roofing tiles from Canada. Dear Mr. Colomaio: In your letter dated May 1, 2001, on behalf of Royal Dynamics Company, Canada, you requested a tariff classification ruling. A sample was provided with your letter. The sample is approximately 18 inches in length. The tile is tapered so that the width varies from approximately 11 ½ inches at one end of the tile to approximately 10 inches at the other end. According to the breakdown provided with your letter, the roofing tiles are made of a compound composed of 35 percent polyethylene, 35 percent polypropylene and 30 percent rubber dust. The applicable subheading for the roofing tiles will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division