Mr. Massimo Patriarca
Via E. Toti 3
Gerenzano (VA), Italy 21040
RE: The tariff classification of adhesive tapes from Italy.
Dear Mr. Patriarca:
In your letter dated January 14, 1998, which was received in this office on March 2, 1998, you requested a tariff classification ruling.
Style C 105 S is described as polypropylene film, measuring 25 mm by 660-5000 meters, on rolls. Style C 601 is described as polypropylene film, measuring 6 mm by 1500-2000 meters, on rolls. Style C 701 is described as paper film, measuring 2.5 mm by 2000 meters, or 3 mm by 3000 meters, on rolls. Though you indicate that samples were mailed in a separate package, no samples were received.
You describe all three tapes as adhesive, though you characterize the adhesive in style C 601 as "removable." The tapes will be considered self-adhesive, or pressure sensitive, if at room temperature, without wetting or other addition, they are permanently tacky on one or both sides and firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure.
The applicable subheading for styles C 105 S and C 601, as long as they meet the above description of pressure sensitive, will be 3919.10.2055, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...in rolls of a width not exceeding 20 cm: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for style C 701, imported in the widths described above and meeting the above description of pressure sensitive, will be 4823.11.0000, HTS, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape: other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: gummed or adhesive paper, in strips or rolls: pressure sensitive. The rate of duty will be 3.5 percent ad valorem.
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 212-466-5580.
Robert B. Swierupski