CLA-2-39:OT:RR:NC:TA:350

Ms. Patricia M. Choo
ITOCHU International Inc.
335 Madison Avenue
New York, NY 10017

RE: The tariff classification of five adhesive tapes (duct tapes), from Indonesia.

Dear Ms. Choo:

In your letter dated November 9, 2012, you requested a tariff classification ruling.

Five representative samples were submitted which were identified as item numbers 141, 145, 1532, 1535 and 4100.

The first item, style 141, consists of a rubberized adhesive tape measuring 50 mm in width and 25 meters in length. This tape is constructed by weight of a woven substrate fabric composed of viscose rayon man-made fibers (13.2%), a polyethylene plastics film on the upper surface (15.8%) and a natural rubber adhesive the posterior side (71%).

The second item, style 145, consists of a rubberized adhesive tape measuring 50 mm in width and 25 meters in length. This tape is constructed by weight of a woven substrate fabric composed of a 65% polyester/35% cotton blend (10.8%), a polyethylene plastics film on the upper surface (21.2%) and a natural rubber adhesive on the posterior side (61.9%).

The third item, style 1532, consists of a rubberized adhesive tape measuring 50 mm in width and 25 meters in length. This tape is constructed by weight of a woven substrate fabric composed of a 65% polyester/35% cotton blend (10.8%), a polyethylene plastics film on the upper surface (23.5%) and a natural rubber adhesive on the posterior side (65.7%).

The fourth item, style 1535, consists of a rubberized adhesive tape measuring 50 mm in width and 25 meters in length. This tape is constructed by weight of a woven substrate fabric composed of a 65% polyester/35% cotton blend (13.6%), a polyethylene plastics film on the upper surface (22.7%) and a natural rubber adhesive on the posterior side (63.7%).

The fifth and final item, style 4100, consists of an adhesive tape measuring 50 mm in width and 25 meters in length. This tape is constructed by weight of a woven substrate fabric composed of polyester man-made fibers (14.2%), a polyethylene plastics film on the upper surface (52.2%) and an acrylic adhesive on the posterior side (33.6%).

The applicable subheading for items 141, 145, 1532 and 1535 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 4100 will be 3921.90.1100, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with textile materials and weighing not more than 1.492kg/m², products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The rate of duty will be 4.2 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,

Thomas J. Russo
Director
National Commodity Specialist Division