CLA-2-39:RR:NC:SP:221 G87401
Mr. James S. O’Kelly
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of top tape and bottom tape from Japan.
Dear Mr. O’Kelly:
In your letter dated February 14, 2001, on behalf of Mitsui and Co. (U.S.A.), Inc., you requested a tariff classification ruling.
Samples of each type of tape were provided with your letter. The tapes are used to protect capacitors during transportation. Both the top and bottom tapes are flexible. The bottom tape is composed of paper sealed or coated with polyethylene. The layer of polyethylene is of greater thickness than the layer of paper. The top tape is composed of polyester and polyethylene. A weight breakdown was not provided with your letter. However, the information you provided shows that the polyethylene is of greater thickness than the polyester. The classification provided below for the top tape assumes that the polyethylene predominates by weight over the polyester. If the polyester predominates by weight over the polyethylene, we would need to know the type of polyester before we could issue a ruling.
You have suggested that the top tape is classified in subheading 3921.90.4090. You point out that the tape is laminated, and that heading 3920 precludes tapes that are laminated to other materials. However, the reference to “other” materials means materials other than plastics. The lamination of a layer of polyester plastic to a layer of polyethylene plastic does not preclude classification in heading 3920.
The applicable subheading for the top tape, when the polyethylene predominates by weight over the polyester, will be 3920.10.0000, 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 polymers of ethylene. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the bottom tape will be 3921.90.4010, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other: flexible, reinforced with paper. 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