Covering materials (for roofs in particular)
in rolls or in the form of plates or sheets, whether or not cut to size or shape in a special manner (such as shingles or shingle-board), consisting of a base
of paper or roofing felt, whether or not impregnated with asphalt or a similar product, but coated on both sides with a layer of that material or immersed in the same material, whether or not coated with mineral subs
tances (sand, slate debris, stones, etc.), or ...[+++]with one side covered by a thin layer of metal (copper or aluminium in particular), shall fall within Common Customs Tariff heading No:
