CLA-2-39:OT:RR:NC:TA:350
Mr. Stephen C. Liu
Pacific Century Customs Service
2936 Columbia Street
Torrance, CA 90503
RE: The tariff classification of two adhesive tapes (duct tapes), from either China or Taiwan.
Dear Mr. Liu:
In your letter dated July 26, 2013, on behalf of ACHEM Industry America, you requested a tariff classification ruling.
Two representative samples were submitted which were identified as styles DTH-17 and NRDTH-25, respectively.
The first item, style DTH-17, consists of a roll of duct tape measuring 2-inches in width. It consists of a woven scrim composed of a 65% polyester man-made fiber/35% cotton blend. There is a plastics based hot melt adhesive on one side and a polyethylene plastics coating on the other. You provided the following weight breakdown for this tape:
Wt. of Woven fabric: 75 g/m²
Wt. of Plastic adhesive: 75 g/m²
Wt. of PE coating: 75 g/m²
Total Wt.: 225
The second item, style NRDTH-25, consists of a roll of duct tape measuring 2-inches in width. It consists of a woven scrim composed of a 65% polyester man-made fiber/35% cotton blend. There is a rubber based hot melt adhesive on one side and a polyethylene plastics coating on the other. You provided the following weight breakdown for this tape:
Wt. of Woven fabric: 100 g/m²
Wt. of rubber adhesive: 140 g/m²
Wt. of PE coating: 90 g/m²
Total Wt.: 330
The applicable subheading for the style DTH-17 will be 3921.90.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with textile materials and weighing not more than 1.492kg/m², products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the style NRDTH-25 will be 5906.10.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for rubberized textile fabrics, …, adhesive tape of a width not exceeding 20 cm. The rate of duty will be 2.9 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 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 Deborah Walsh at (646) 733-3044.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division