CLA-2-96:S:N:N1:110 897119

Ms. Gail T. Cumins
Sharetts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a "lift-off" tape cartridge from Switzerland.

Dear Ms. Cumins:

In your letter dated April 15, 1994, on behalf of Pelikan, Inc., you requested a tariff classification ruling. The merchandise under consideration involves a "lift-off" tape that is rolled onto spools and is encased in a plastic cartridge which snaps into the appropriate typewriter or word processing machine. The cartridge measures approximately 6 1/4 inches in length, 3 1/4 inches in height, and 1/2 inch in width. The width of the plastic correction tape is approximately 7 millimeters. The specific purpose of this tape is to correct errors on a typed page, by lifting off the letters from the page.

The "lift-off" tape cartridge although not inked, is otherwise prepared for giving impressions, and would thus meet the definition of a ribbon as defined in the Explanatory Notes to Heading 9612. Please note also HQ Ruling letter 087037 of August 14, 1990, which also supports the argument that such "lift-off" tape cartridges are in fact ribbons.

The applicable subheading for the "lift-off" tape cartridge will be 9612.10.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other tyewriter or similar ribbons, inked or otherwise prepared for giving impressions, measuring less than 30mm in width, and permanently put up in plastic or metal cartridges. The rate of duty will be 4.8 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