CLA-2-39:OT:RR:NC:N2:421
Ms. Tonja Davenport
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of decorative adhesive tapes from China
Dear Ms. Davenport:
In your letter dated August 18, 2014, you requested a tariff classification ruling.
You have submitted 6 different styles of decorative tape that you refer to as Christmas Tape Trendz, SKU 14850001. The individual styles are Happy Holidays (UPC 672125025864); Snowflake (UPC 672125025871); Ribbon (UPC 672125025888); Red Holographic (UPC 672125025895); Gold Glitter (UPC 672125021910); and Silver Glitter (UPC 672125021927). Each tape measures approximately 1-11/16 inch in width and 3 yards in length. The tapes will be imported in a retail display box of 18 rolls of ribbons, each wrapped and sold individually. The samples are being returned as you requested. However, please note that a piece has been cut from each roll for examination.
The styles identified as Gold Glitter and Silver Glitter consist of plastic strip coated on the top with glitter and coated on the bottom with rubber adhesive. The pressure sensitive adhesive on these two styles of tape is protected with a peel-off paper backing.
The styles identified as Happy Holidays, Snowflake and Ribbon consist of a woven scrim of cotton fabric coated on the top with a printed plastic film and coated on the bottom with rubber adhesive.
The style identified as Red Holographic consists of a woven scrim of cotton fabric coated on the top with red plastic film and coated on the bottom with rubber adhesive.
The applicable subheading for the Gold Glitter and Silver Glitter tapes will be 3919.10.2055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: in rolls of a width not exceeding 20 cm: other…other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for Happy Holidays, Snowflake, Ribbons and Red Holographic tapes will be 5906.10.0000, HTSUS, which provides for rubberized textile fabrics, other than those of heading 5902: 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 Joan Mazzola at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division