CLA-2-59:OT:RR:NC:TA:350
Ms. Diane Romero
Lakeshore Learning Materials
2695 E. Dominguez Street
Carson, CA 90895
RE: The tariff classification of two hook and loop fastener type materials, from China.
Dear Ms. Romero:
In your letter dated January 18, 2008, which was returned for more information, you requested a tariff classification ruling.
Two representative samples were submitted, which were identified as items #TB113 and #VR126, respectively.
The first item, #TB113, consists of a spool of adhesive tape which measures about ¾" wide and four feet in length. Specifically, it is of a woven nylon pile construction and contains a rubberized adhesive coating on one surface which is protected with a plastic release.
The second item, #VR126, consists essentially of cut squares with rounded corners (about ¾") of the same material which are also protected with a plastic release. The rounded corners make these materials “made up” for tariff purposes. These tapes have numerous applications in the Arts and Crafts business.
The applicable subheading for the item #TB113 will be 5906.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rubberized textile fabrics, … adhesive tape of a width not exceeding 20 cm. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for item #VR126 will be 6307.90.9889, HTSUS, which provides for … other made-up articles, … other. The duty rate is 7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division