Atkinson

In this second appeal between these two parties we are asked to decide if roofing shingles purchased by Pacific Coast Roofing (hereinafter Pacific) pursuant to a contract to reroof an existing dwelling for James Atkinson are consumer goods under the Magnuson-Moss Warranty — Federal Trade Commission Improvement Act ( Pub.L. No. 93-637 (Jan. 4, 1975) 88 Stat. 2183 ; 15 U.S.C. § 2301 et seq.) (hereinafter Magnuson-Moss). In addition, we must decide whether Atkinson’s claim for breach of the implied warranty of merchantability under Magnuson-Moss is barred by the statute of limitations.

Facts and Proceedings Below

On August 15, 1992, Atkinson contracted with Pacific to reroof his family home. Atkinson chose Prestique I shingles manufactured by Elk Corporation of Texas as the roofing material. The brochure in which the shingles were advertised contained the following language: “When you upgrade to Prestique I High Definition, you get the protection and durability to match the beauty. Elk’s 30-year limited warranty covers both labor and shingles, plus you get a 5-year limited wind warranty.” The last page of the brochure contained a comparison chart of Elk products, including…