NY 861136
MAR 11 1991
CLA-2-48:S:N1:234 861136
Mr. Robert B. Kwiatkowski
FBS Investments Ltd.
119-255 W. 1st Street
North Vancouver, B.C., Canada V7M 3G8
RE: The tariff classification of "Cover Quick Masking Tape" from
Germany.
Dear Mr. Kwiatkowski:
In your letters dated December 5, 1990 and February 25,
1991, you requested a tariff classification ruling. Samples were
submitted and will be retained for reference.
The item in question is a 1 1/2-cm-wide roll of paper-based,
pressure-sensitive adhesive masking tape, along one edge of which
is attached a continuous, 17-cm-wide strip of non-adhesive brown
paper (which is itself folded lengthwise so as to make the
overall roll more compact).
The product will be imported either as described above (a
"refill") or mounted in a plastic dispenser with a serrated
tearing edge. It is intended to be used for masking preparation
work in automotive body shops, or as a painting aid in the
household or elsewhere.
The applicable subheading for the "Cover Quick Masking
Tape," in refill form or complete with dispenser, will be
4823.11.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for gummed or adhesive paper, cut to size
or shape, in strips or rolls: pressure-sensitive. The rate of
duty will be 5.8%.
We note that the "refill" sample is not marked with its
country of origin. This item, or the outermost container in
which it reaches the ultimate purchaser, will be required to be
so marked upon importation into the United States.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport