Mr. Andrew Gerard
Aries Global Logistics
Airport Industrial Park
145 Hook Creek Blvd.,
Building A5
Valley Stream, NY 11581

RE: The tariff classification of polyvinyl chloride tape from Germany, Singapore and China

Dear Mr. Gerard:

In your letter dated October 15, 2010, on behalf of Great Lakes Tape Corporation, you requested a tariff classification ruling.

The sample provided with your letter is identified as GLCT 4049 EX tape. The tape is made of polyvinyl chloride (PVC) plastic and is self-adhesive. It measures 19 millimeters in width and 33 meters in length and is imported on rolls. This tape is especially designed for cable harnessing in the automotive industry and is suitable for electrical applications, as well as repair work or bundling.

The applicable subheading for the GLCT 4049 EX tape will be 3919.10.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: in rolls of a width not exceeding 20 cm: other…electrical tape. The rate of duty will be 5.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at

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 (646) 733-3023.


Robert B. Swierupski
National Commodity Specialist Division