CLA-2-72:OT:RR:E:NC:1:117

Mr. Laurence Jonkers
Old Dominion Import and Export
4307 Welby Drive
Midlothian, VA 23113

RE: The tariff classification of galvanized steel roofing and siding from China or India.

Dear Mr. Jonkers:

In your letter dated September 26, 2008 you requested a tariff classification ruling.

The items you plan to import are described as roofing steel and siding steel. These products are made of hot dipped zinc galvanized nonalloy steel sheet. They are cut to specific widths and then cold formed to produce the desired shapes. Illustrations were included with your submission.

The roofing steel has an angular shaped profile with a thickness of .43 mm and a width of 32.28 inches (819.91 mm). It will be imported in either 8 or 13 feet lengths.

The siding steel has a regular wave pattern with a thickness of .43 mm and a width of 33.46 inches (849.88 mm). After being corrugated, the sheet will be cut to 8 foot lengths.

The applicable subheading for the galvanized steel roofing will be 7216.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for angles, shapes and sections of iron or nonalloy steel, other, cold-formed or cold-finished from flat-rolled products, other. The rate of duty is free.

The applicable subheading for the galvanized steel siding will be 7210.41.0000, HTSUS, which provides for flat-rolled products of iron or nonally steel, of a width of 600 mm or more, clad, plated or coated, otherwise plated or coated with zinc, corrugated. The rate of duty is free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mary Ellen Laker at (646) 733-3020.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division