Composition or prepared, with burlap or cotton cloth reinforcement, 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, applies on felt or paper saturated and coated with asphalt, pitch, tar or similar materials, and combined with cotton cloth, coated or not coated, in boxes, crates or rolls.