CLA-2-39:S:N:N6:221 894781

Mr. Tom Dieckilman
Dieckilman Associates
1433 Oliver Avenue, Suite 16
San Diego, CA 92109-5309

RE: The tariff classification of tape from China.

Dear Mr. Dieckilman:

In your letter dated January 31, 1994, you requested a tariff classification ruling.

The tape is composed of polytetrafluoroethylene. The sample tape, which is on a roll, is approximately 1/2 inch in width and is said to be 0.0032 inch in thickness. The tape, which is not self-adhesive, is used to wrap pipe threads when putting pipes and fittings together. The applicable subheading for the 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, other. The rate of duty will be 4.2 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.


Jean F. Maguire
Area Director
New York Seaport