CLA-2:RR:NC:2:226 C88328

Mr. Reginald Williams

A.N. Deringer, Inc.

RR 3, Box 5400

Houlton, ME 04730

RE: The tariff classification of natural slate from Canada

Dear Mr. Williams:

In your letter dated May 15, 1998, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.

You indicated in your letter that unworked, natural slate (product codes IR0-1, IR0-2, IR0-3) is drilled and blasted from the quarry rock and sorted into various thicknesses before importation into the United States.

The applicable subheading for the natural slate will be 2514.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. The rate of duty will be 0.7 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 212-466-5796.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division