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

Ms. Sheila Smith
Sungold Abrasives USA, Inc.
4 Harbor Park Drive
Port Washington, NY 11050-4679

RE: The tariff classification of tape from Morocco.

Dear Ms. Smith:

In your letter dated August 2, 2010, you requested a tariff classification ruling.

A sample was provided with your letter. The tape, identified as Part #64106, is pressure sensitive tan colored plastic strip. The tape is 2 inches in width and imported on rolls.

The applicable subheading for the pressure sensitive tape will be 3919.10.2055, 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 cm, 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