CLA-2-48:OT:RR:NC:2:234
Mr. Max Solomon III
Explan International Trade, Inc.
1885 State Road 84, Suite 102
Fort Lauderdale, FL 33315
RE: The tariff classification of a paper protection tape roll from Brazil
Dear Mr. Solomon:
In your letter dated October 6, 2008, you requested a tariff classification ruling.
You submitted a sample designated as a roll of paper protection tape for our examination. The item in question is a natural color, 2” wide roll of paper-based, pressure-sensitive, adhesive tape. The roll of tape is made with heavyweight, rubber-saturated paper backing and low-peel, synthetic rubber adhesives. You state in your letter the tape is designed for use in the protection of flooring and other work areas and as a temporary covering in the protection of delicate surfaces such as polished metals, aluminum and composites.
The applicable subheading for the paper protection tape roll will be 4811.41.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other
than goods of the kind described in heading 4803, 4809 or 4810: Gummed or adhesive paper and paperboard: Self-adhesive: Other: In strips or rolls. The rate of duty will be Free.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division