CLA-2-59:S:N:N6:350 894162

Ms. Sharon Swinford
Air-B USA
501 Glenoaks Blvd., #120
Glendale, CA 91202

RE: The tariff classification of bicycle rim tape, from France.

Dear Ms. Swinford:

In your letter dated January 13, 1994, you requested a tariff classification ruling.

The instant sample, identified as Kev-tex rim tape, consists of a spool of bicycle rim tape composed of woven (Kevlar) man-made fibers. It measures about 1/2" in width (1.25cm) and has been coated on one surface with a latex rubber adhesive. Your literature indicates that this material weighs about 10 grams per spool and its benefits include such things as total resistance to stretching and is easy to fit with the adhesive backing. The tape also has a protective peel-off paper backing to protect the adhesive surface.

The applicable subheading for the tape will be 5906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, ... adhesive tape of a width not exceeding 20cm. The rate of duty will be 5.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport