CLA-2-32:RR:NC:SP:236 H82372

Ms. Cheryl A. DuBois
BIC Corporation
500 BIC Drive
Milford, Connecticut 06460

RE: The tariff classification of BIC WITE-OUT brand EXACT LINER Correction Tape from Malaysia

Dear Ms. DuBois:

In your letter dated June 8, 2001, you requested a tariff classification ruling.

The sample submitted, BIC WITE-OUT brand EXACT LINER, correction tape consists of a plastic pen shaped dispenser with a plastic cartridge of correction material. The plastic cartridge holds a roll of paper on which is deposited a correction “layer”. The correction “layer” is spread by positioning the tip or roller of the dispenser, pressing firmly, and rolling over the surface to be covered.

The applicable subheading for the BIC WITE-OUT brand EXACT LINER Correction Tape will be 3206.49.1000, Harmonized Tariff Schedule of the United States, which provides for Other coloring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined: Other coloring matter and other preparations: Other: concentrated dispersions of pigments in plastics materials. The general rate of duty will be 5.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division