I85778 I8 Ruling Active

The tariff classification of roofing material from Korea.

Issued September 6, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8586

Headings: 7326

Product description

The material is made of a formed steel sheet that has been coated with crushed stone. The item is used as a type of shake or tile on a roof.

CBP rationale

The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY I85778 September 6, 2002 CLA-2-73:RR:NC:N1:113 I85778 CATEGORY: Classification TARIFF NO.: 7326.90.8586 Mr. Robert C. Thompson W. J. Byrnes & Co. P.O. Box 90595 Los Angeles, CA 90009 RE: The tariff classification of roofing material from Korea. Dear Mr. Thompson: In your letter dated August 19, 2002, you requested a ruling on behalf of Sam Chun on tariff classification. The sample you provided is steel sheet roofing material. The material is made of a formed steel sheet that has been coated with crushed stone. The item is used as a type of shake or tile on a roof. The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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