CLA-2-69:RR:NC:2:227 F87675

Mr. Moe Elshafi
Alba Wheels Up Intl., Inc.
One Exchange Place, Ste. 501
Jersey City, NJ 07302-3911

RE: The tariff classification of a ceramic roofing tile from Ecuador.

Dear Mr. Elshafi:

In your letter dated May 24, 2000, on behalf of Home Building Products, Inc., you requested a tariff classification ruling. Sample, which was received in a broken condition, is being returned as requested.

The sample submitted is a ceramic convex-shaped roofing tile that measures approximately 12 inches long by 8 inches wide. It features a hole, situated at the top of the tile, that is designed to allow the insertion of a wire for installing and securing purposes.

The applicable subheading for the ceramic roofing tile will be 6905.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic roofing tiles. The duty rate will be 13.5 percent ad valorem.

Articles classifiable under subheading 6905.10.0000, HTS, which are products of Ecuador are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

Articles classifiable under subheading 6905.10.0000, HTS, which are products of Ecuador are currently entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations.

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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division