CLA-2-39:OT:RR:NC:N1:137
Matthew Samuel
Excite
4393 Sunbelt Drive
Addison, TX 75001
RE: The tariff classification of double-sided foam plastic mounting tape from China
Dear Mr. Samuel:
In your letter dated January 10, 2020 you requested a tariff classification ruling.
A sample was provided with your letter. The double-sided foam plastic tape, Item number 11121 is self-adhesive. It is 18 millimeters (0.7 inch) in width and comes in rolls of 5 meters (16.4 feet). It can be used to wall mount décor, signs and posters or for arts and craft projects.
The applicable subheading for the double-sided foam tape 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: in rolls of a width not exceeding 20 cm: other: other. The general rate of duty is 5.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3919.10.2055, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3919.10.2055, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division