CLA-2-35:OT:RR:NC:SP:237

Ms. Francine Ramsey
Hampton Direct
350 Pioneer Drive
P.O. Box 1199
Williston, Vermont 05495

RE: Tariff classification of a dispenser with adhesive transfer tape from China.

Dear Ms. Ramsey:

In your letter dated June 12, 2008, you requested a tariff classification ruling. Your sample is being returned.

Kraftix Glue Tape SKU # 65420 consists of a plastic hand held adhesive transfer tape dispenser. The dispenser contains a roll of adhesive transfer tape, a take-up reel and a roller. The adhesive transfer tape consists of a tape which is coated with a pressure-sensitive acrylic based adhesive. The adhesive strip measures 0.3 inches wide by 20 feet long. The plastic dispenser measures 3 inches long by 3/4 inches wide by 1-5/8 inches high. When the dispenser is rolled backward along a surface, a double sided adhesive strip is laid onto the surface. The spent transfer tape, which acts as a temporary backing for the adhesive, winds onto the take-up reel. The adhesive transfer tape is designed for home and office uses such as scrapbooking, sealing envelopes, hanging posters, mounting photos and wrapping gifts. The dispenser comes blister packed on a printed paperboard card intended for retail sale.

         The applicable subheading for the plastic dispenser with adhesive transfer tape will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilogram: Other. The rate of duty will be 2.1 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 http://www.usitc.gov/tata/hts/.

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 control number shown 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 Frank Cantone at 646-733-3038.


Sincerely,

Robert Swierupski
Director,
National Commodity
Specialist Division