CLA-2-73:OT:RR:NC:N1:117

Judy Awana, Attorney-in-Fact
Inter-Orient Services
Customs House Broker
1455 Monterey Pass Road, Suite 205
Monterey Park, CA 91754-3604

RE: The tariff classification of stone coated steel roofing tiles from China

Dear Ms. Awana:

In your letter dated September 26, 2016, you requested a tariff classification ruling on behalf of your client, Tefute Building Materials Co, LLC of Monterey Park, California. The sample which you provided to this office will be returned to your attention.

The product you plan to import is described as Stone Coated Steel Roofing Tiles. The back of the tiles are hot dip aluminum and zinc coated steel coils with 55% aluminum, 43.4% zinc and 1.6% silicon. The top of the tiles are basalt ore coated. The tiles measure 1340 millimeters (mm) by 420 mm by 1.6 mm.

The applicable subheading for the Stone Coated Steel Roofing Tiles will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel: Other: Other: Other: Other: Other.” The general rate of duty will be 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 the World Wide Web at https://hts.usitc.gov/current.

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, please contact National Import Specialist Mary Ellen Laker at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division