CLA-2-39:OT:RR:NC:N4:421

Mr. Jacob Wyatt
AIT Custom Brokerage
701 N. Rohlwing Road
Itasca, IL 60143

RE: The tariff classification of plastic packing tape from Taiwan

Dear Mr. Wyatt:

In your letter dated September 24, 2009, on behalf of American Labelmark Inc., you requested a tariff classification ruling.

A photograph was provided with your letter. The item is plastic packing tape on a dispenser. The tape is self-adhesive and clear. It measures 1.8 mils in thickness by 2 inches in width by 40 yards through 55 yards in length. The tape is packaged on a plastic dispenser roll with a metal cutting edge. The dispenser will be classified with the tape.

The applicable subheading for the plastic packing tape with dispenser will be 3919.10.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: in rolls of a width not exceeding 20 centimeters: other: transparent tape, not exceeding 55 meters in length: other. The rate of duty will be 5.8 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division