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NY E83509




July 2, 1999

CLA-2-69:RR:NC:2:227 E83509

CATEGORY: CLASSIFICATION

TARIFF NO.: 6905.10.0000

Mr. T. Ted Lee
Incare Cargo Services
8402 Osage Avenue
Los Angeles, CA 90045-4402

RE: The tariff classification of ceramic roofing tiles from Taiwan.

Dear Mr. Lee:

In your letter dated May 28, 1999, on behalf of the American Lotus Buddhist Association, you requested a tariff classification ruling.

The subject merchandise consists of ceramic roofing tiles composed of natural clays that are processed, shaped, fired and then made available in both glazed and unglazed forms. It is stated that they will be utilized in the construction of a new temple.

It is noted that the importer is a non-profit religious organization that is seeking duty-free treatment for this importation. However, since this merchandise does not qualify for duty-free processing, it will be classified as dutiable under the appropriate tariff subheading.

The applicable subheading for these roofing tiles will be 6905.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic roofing tiles. The rate of duty will be 13.5 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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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