CLA-2-59:RR:NC:TA:350 G82304
Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802
RE: The tariff classification of adhesive sports tape in rolls, from Japan.
Dear Ms. Denny:
In your letter dated September 14, 2000, on behalf of Kinesio USA Corporation, Albuquerque, NM, you requested a classification ruling.
The instant sample consists of a roll of adhesive tape protected by a paper release. The tape measures 5 cm in width and will be imported in 4 to 5 meter lengths.
You simply write that the product is constructed of elastic and cotton and is coated with an adhesive glue. A follow up fax indicates that the adhesive is acrylic based - taken to mean a plastics substance.
The cotton fibers are wrapped around a core of what appears to be a very fine filament of polyurethane (the elastic) which, in this case, is a filament of man-made fibers, not rubber. From observation, the cotton portion out weighs the man-made fiber portion and, as such, the yarn is considered to be cotton.
Although no weights were given for the respective components, it is apparent that the visible plastic based adhesive is not over 70 percent by weight of the total weight of the material.
Since the adhesive is plastic based, this would negate classification under heading 5906. Classification in heading 9506 is not proper as this product is not truly a part or accessory to any particular type of sporting equipment.
The applicable subheading for the tape will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of cotton. The duty rate will be 3.7 percent.
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 George Barth at 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division