CLA-2-35:RR:NC:FC:236 A81411

Ms. Helen I. Sugar
The Buffalo Customhouse Brokerages Co.,Inc.
1245 Niagara Street
Buffalo, N,Y,14213

RE: The tariff classification of Carpet Tape from Canada

Dear Ms. Sugar:

In your letter dated March 14, 1996, on behalf of your client Imperial Carpet Tape, you requested a tariff classification ruling.

The prospective import, Carpet Tape is a paper backed tape, glued and stitched to a fiberglass yarn, using polyester theards. This carpet tape is used to join two pieces of carpet together.

The applicable subheading for the Carpet Tape will be 3506.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared glues and other prepared adhwsives, not elsewhere specified or included:... Other:... Other. The general rate of duty will be 2.1 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 Vito Gualario at 212-466-5744.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division