CLA-2-39:OT:RR:NC:N1:137
Nicholas Giannatti
17930 Great Lakes Parkway
Hiram, Ohio 44236
RE: The tariff classification of pressure sensitive plastic tape from China
Dear Mr. Giannatti:
In your letter dated June 6, 2022, you requested a tariff classification ruling.
Item 22138 is a pressure sensitive adhesive tape composed of polyethylene terephthalate plastic (PET). This tape contains an acrylic plastic adhesive coating on one surface. Documentation indicates that this tape will be imported in 1020 mm width rolls. This tape is typically spirally wrapped onto multiconductor cables to bind the conductors together and protect the conductors from filling materials and jacketing compounds.
The applicable subheading for the pressure sensitive adhesive tape will be 3919.90.5030, 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: other: other: electrical tape. The general rate of duty will be 5.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3919.90.5030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3919.90.5030, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division