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NY J89480




October 27, 2003

CLA-2-39:RR:NC:SP:221 J89480

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

Mr. Frank Lane
EBS Companies, Inc.
18892 Fowler Avenue
Cowan Heights, CA 92705

RE: The tariff classification of plastic tiles, shingles, shakes or slate designs.

Dear Mr. Lane:

In your letter dated September 25, 2003, you requested a tariff classification ruling.

A sample was provided with your ruling. The tile is composed of polyvinyl chloride (PVC) and acrylonitrile styrene acrylate (ASA) plastics. These tiles are used in roofing. In a telephone conversation you confirmed that all of the imported products will have rounded corners.

The applicable subheading for the tiles, shingles, shakes and slates will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem.

You did not state the country of origin. The rate of duty provided below is the rate applicable when the merchandise is made in a country with which the United States has Normal Trade Relations.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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