CLA-2-68:RR:NC:2:226 H89953

Mr. I. L. Walter
Sohem Enterprises Corporation
Neville House
Warren Rise
New Malden
Surrey KT3 4SJ
England

RE: The tariff classification of agglomerated roofing slate from England

Dear Mr. I. L. Walter:

In your letter dated March 15, 2002, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.

You indicated in your letter that you wish to import three sizes of roofing slate. The measurements will be 1’ x 2’ (standard size) and 1 ½’ x 2’ and 2 ‘ x 2’ (larger size). You further indicated that the product is composed of natural ground slate agglomerated with plastic resin.

An analysis of this product conducted by our Customs laboratory indicated that the composition of the merchandise was consistent with slate agglomerated with plastic resin.

The applicable subheading for the agglomerated roofing slate will be 6803.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for worked slate and articles of slate or of agglomerated slate: roofing slate. The rate of duty will be 3.3 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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division