Composition, prepared, NOI, applies on felt or paper saturated and coated with asphalt, pitch, tar or similar materials, with or without burlap reinforcement; also on felt, glass fiber or paper saturated and coated with asphalt, pitch, tar or similar materials, surfaced with crushed slate, talc, sand, mica, pebbles or similar materials; also on multiple-ply plastic film or plastic coated paper, or aluminum and plastic film bonded together with asphalt, pitch, tar or similar materials, each roll or tube may contain roofing cement, tin roofing caps, nails or metal or wooden strips sufficient to lay the roofing contained in it. When in shipments of 40,000 pounds or more, class also applies on tin roofing caps, metal or wooden fastenings, and nails, but not to exceed 10 percent of weight on which charges are assessed, will also apply on roofing samples or sample books of composition or prepared roofing, in boxes, crates or rolls.