CLA-2-84:S:N:N1:103 849895
Ms. Barbara M. Edwards
Kreusler International Services, Inc.
P.O. Box 66379
AMF O'Hare
Chicago, Ill. 60666
RE: The tariff classification of a dispenser and tape set from
Taiwan
Dear Ms. Edwards:
In your letter dated February 9, 1990 on behalf of Builders
Square, Inc. you requested a tariff classification ruling.
The 3-Piece Dispenser and Tape Set is used to seal cartons
closed. The set consists of a hand-held tape dispenser and two
rolls of adhesive packing tape in a blister package. The tape
dispenser is composed of a metal frame, plastic and rubber
rollers, a cutting blade, and a plastic handle. The tape rolls
consist of a cardboard core holding plastic tape 2 inches wide
and 150 feet long. To use the dispenser, a roll of the tape is
initially fitted onto the plastic roller. The tape is then
manually unwound and threaded around the rubber roller with its
adhesive coated side facing out. To seal a carton, the dispenser
is pulled towards the user with the rubber roller pressed against
the flaps of the box, causing the tape to adhere to the flaps as
it unrolls. After the flaps are sealed the cutting blade is
pressed against the tape, thus cutting the tape from the roll.
The essential character of this set is imparted by the tape
dispenser. Accordingly, the applicable subheading for the 3-
Piece Dispenser and Tape Set will be 8422.30.9090, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other machinery for filling, closing, sealing, capsuling or
labeling boxes, bags, or similar containers. The rate of duty
will be 3.6 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport