4563 World Parkway Circle
St. Louis, MO 63134
RE: The tariff classification of self-adhesive tape kits from China
Dear Mr. Hamilton:
In your letter dated July 20, 2017, on behalf of your client Selle Royal Incorporated, you requested a tariff classification ruling. Representative samples were submitted with your request.
The products in question are three styles (CLASSIC TOUCH, TACKY TOUCH and SOFT TOUCH) of “fi´zi:k Superlight BAR:TAPE” kits. Imported in retail packaging, each kit contains 2 rolls of tape, 2 extra tape strips, 2 bar plugs, 2 pieces of finishing tape, and an owner’s manual. When applied to the handlebars of a bicycle, this product is intended to provide extra grip and comfort to the rider.
You have described the rolls of tape as “ plastic adhesive tape that is coated with microfiber felt composed of polyester and polyamide.” However, based on CBP laboratory analysis, each roll of tape is composed of perforated cellular polyurethane plastic with manmade staple fibers embedded on the back surface which neither forms a layer nor covers the entire width of the tape. The tape has an adhesive strip down the center, measures 2 mm in thickness, 30 mm in width and 2160 mm in length. The three styles of tape differ only with regard to the texture and color of their outer surfaces.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the 2 rolls of tape, 2 extra tape strips, 2 bar plugs, 2 pieces of finishing tape and an owner’s manual to comprise a set for tariff classification purposes, with the essential character imparted by the rolls of tape.
In your submission, you mention that Heading 8714, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of vehicles of headings 8711 to 8713 has been contemplated as a possible classification for the subject merchandise. However, the items under consideration have been identified as three styles of adhesive tape designed to provide additional “grip”. While you state that the tape is intended to be used on bicycle handlebars, the tape can be used on any item where additional grip is desired. This office is of the opinion that, while capable of being used on a bicycle, it is not specifically designed for that use, and is more specifically provided for elsewhere in the tariff.
The applicable subheading for the self-adhesive tape kits will be 3919.10.2055, 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: Other: Other: Other. 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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected]
Steven A. Mack
National Commodity Specialist Division