CLA-2-39:RR:NC:SP:221 F85517

Mr. Joseph Macon
Americas Trading
3101A Empire Avenue NW
Wenatchee, WA 98802

RE: The tariff classification of PTFE tape from China.

Dear Mr. Macon:

In your letter dated April 1, 2000, you requested a tariff classification ruling.

A picture and description were provided with your letter. The product is polytetrafluoroethylene (PTFE) tape, commonly known as Teflon tape. The tape will range in widths from ½ inch to 1 inch. The thickness will vary from 0.04 inch to 0.05 inch. The tape will be imported on spools. The tape, which is not self-adhesive, is used to seal pipe threads when installing pipe fittings.

The applicable subheading for the PTFE tape will be 3920.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of other plastics, flexible, other. The rate of duty will be 4.2 percent ad valorem.

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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division