CLA-2-39:OT:RR:NC:N2:421

Giovanni Cervantes
Jakks Pacific, Inc.
2951 28th Street
Santa Monica, CA 90405

RE: The tariff classification of decorative plastic adhesive tape from China

Dear Mr. Cervantes:

In your letter dated November 2, 2015, you requested a tariff classification ruling. A sample was provided, and will be returned to you.

The merchandise at issue is identified as the Disney Tsum Tsum 15 Decorative Tapes Set (product 86798). The product is a set of 15 small dispenser rolls of plastic self-adhesive tape. The tape, which measures approximately one centimeter in width, is printed with the images of characters from Disney’s Tsum Tsum line. You indicate that the tape is intended to be used to decorate items such as notebooks, diaries, and the like.

The applicable subheading for the Decorative Tapes Set 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% 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 Evan Conceicao at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division