CLA-2-63:OT:RR:NC:N3:351
Mr. Clemens W. Pauly, Esq.
815 Ponce De Leon Boulevard
Coral Gables, FL 33134
RE: The tariff classification of tape and tape products from Germany or Korea
Dear Mr. Pauly:
In your letter dated September 29, 2011, you requested a tariff classification ruling on behalf of your client, Biviax USA LLC of Coral Gables, Florida.
You submitted a sample of a roll of K-Tape and variously shaped K-Tape products, marketed as “K-Tape for Me.” They are applied on the skin over an area of external or internal pain or discomfort. The information submitted with your letter states that K-Tape “stimulates skin receptors every time you move. This stimulus is passed on to the muscles, joint capsules and ligaments.” It contains no medications or any additives, chemical or otherwise.
You state that K-Tape is cotton fabric with an acrylic adhesive on one side protected by release paper. Our examination has determined that the acrylic is a coating that is visible to the naked eye, meaning that this construction is considered a textile fabric for tariff classification purposes, according to the terms of Legal Note 2(a)(1) of Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS).
The tape and cut shapes are made of knit cotton fabric. The shapes are long ovals, 5 cm (2”) wide, in lengths ranging from 10 to 30 cm. The shapes (but not the roll of tape) are governed by the terms of Legal Note 7 to Section XI, HTSUS, wherein the term “made up” is defined. According to Note 7(a), any piece of fabric cut otherwise than into a square or rectangle is considered made up.
Another product submitted is called Crosstape. It is composed of woven polyester fabric dye-cut into a crosshatch design with open spaces. It comes in various sizes ranging from 1-1/4” squares to 2” squares, and various sizes and shapes in between. All, however, have crenellated edges, so are not considered squares or rectangles for purposes of Note 7 to Section XI.
The applicable subheading for the cut shapes of cotton and the Crosstape shapes will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You suggest classification of both the K-Tape and the shaped cotton products in subheading 5903.90.1000, HTSUS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of cotton. Because the shapes will be classified as made up articles, not as fabric, your citation to New York ruling G82304, which classified a roll of tape in heading 5903, is inapplicable. The roll of tape itself will be discussed below.
For the Crosstapes, you suggest subheading 5604.10.0000, HTSUS, which provides for rubber thread and cord, textile covered. However, as stated above, the items are made of fabric and are considered made up. The ruling you cite, HQ 951886, classified a so-called “elastic tape,” which was described as being “constructed of several individual strands of rubber plaited by textile materials”; this is not what the Crosstape is, so your citation is inapplicable.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
We are unable to classify the roll of tape without the following information:
1. Your letter states the K-Tape is both composed of “100% cotton” and that “cotton fibers are woven around an elastic thread.” Please provide the weight breakdown of the cotton and the elastic thread that comprise the uncoated K-Tape textile substrate. In addition, please identify the fiber content of the elastic thread.
2. Please provide the weight breakdown for the finished coated K-Tape. Specifically, provide the total weight, the textile substrate weight and the plastic coating weight. These weights should be provided in grams per square meter ( g/m²).
3. Please verify country of origin, Korea or Germany.
If you decide to resubmit your request, please include all of the relevant material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. Please reference this letter by its case number, N187626. We shall retain the roll of tape for thirty (30) days. The shapes will remain in our official case file.
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 Mitchel Bayer at (646) 733-3102. If you have any questions regarding the K-Tape, contact NIS Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division