CLA-2-30:OT:RR:NC:N2:238

Mr. Stan Vick
Kuehne + Nagel Inc.
4100 North Commerce Drive
East Point, GA 30344

RE: The tariff classification of “Waterpoof Adhesive Tape” from China

Dear Mr. Vick:

In your letter dated March 15, 2016, on behalf of ASO LLC, you requested a tariff classification ruling. A sample was provided with your letter and will be retained by this office for reference only.

The Waterproof Adhesive Tape (Part Number 750370) is an adhesive tape that is used to firmly secure a wound dressing in place, even when wet. The tape has a waterproof backing composed of white cotton and/or synthetic fibers evenly coated with zinc oxide, latex free adhesive. The tape is imported in a roll measuring ½ inch by 10 yards on a red and white colored spool put up for retail sale in a paperboard blister package indicated for CVS Health.

The applicable subheading for the Waterproof Adhesive Tape will be 3005.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Adhesive dressings and other articles having an adhesive layer: Other.” The rate of duty will be free.

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 https://hts.usitc.gov/current.

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 Judy Lee at [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division