CLA-2-39:OT:RR:NC:4:434
Yikai Shen
Dailyline Corp.
8F. No. 1221, Jhong Jheng Rd.
Taoyuan Dist., Taoyuan City
Taiwan
RE: The tariff classification and marking of adhesive tape with dispensers
Dear Mr. Shen:
This is in response to your letter dated March 11, 2025 requesting a tariff classification and marking ruling on
adhesive tape imported on refillable dispensers. A marked sample was not submitted with your letter for
review, instead, detailed information and photos were submitted.
The product under consideration is a retail three-pack of adhesive tape rolls, each on a refillable plastic tape
dispenser. The tape is of the kind commonly used in an office or school setting.
Per your submission, the jumbo rolls of plastic are made in Malaysia, where they are also coated on one side
with adhesive. The jumbo rolls are then sent to Cambodia for further processing. In Cambodia the rolls of
adhesive plastic are cut to size and rewound onto smaller plastic cores; the cores are made in Cambodia. The
tape dispensers are injection molded in Cambodia out of polystyrene plastic sourced from Vietnam. The
packaging occurs in Cambodia where three rolls of tape, each on its own dispenser, are packaged together for
retail in a paperboard box.
First, we will address classification. In understanding the language of the Harmonized Tariff Schedule of the
United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding
System, which constitutes the official interpretation of the Harmonized System at the international level, may
be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each
heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to GRI 3(b) state at
Note X that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two
different articles that are, prima facie, classifiable in different headings; (b) consist of products or articles put
up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable
for sale directly to end users without repackaging.
Since the subject articles are 1) refillable tape dispensers classified in one heading of the HTSUS (3926) and
rolls of adhesive tape classified in another heading (3919), 2) used together to meet a specific need and 3),
sold together at retail without repackaging, this office finds that the subject articles meet the terms of EN X to
Rule 3(b), HTSUS, (“goods put up in sets for retail sale”) and shall therefore be classified as if they consisted
of the single material or component that imparts their essential character.
The ENs to the HTSUS, GRI 3(b) (VIII), state that “the factor which determines essential character will vary
between different kinds of goods. It may, for example, be determined by the nature of the materials or
components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use
of the goods.” When the essential character of a composite good or set can be determined, the whole product
is classified as if it consisted only of the material or component that imparts the essential character to the
composite good.
With respect to the dispensers and tape rolls comprising the set under consideration, and taking into account
their roles with respect to the use of the set, this office finds that the dispenser imparts the essential character
to the set. The dispenser is sturdy and refillable and therefore can be refilled multiple times beyond its use
with the provided tape rolls.
The applicable subheading for the three-pack of tape with dispensers will be 3926.10.0000, HTSUS, which
provides for “Office or school supplies” (of plastic). The column one general rate of duty will be 5.3 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 the World Wide Web at https://hts.usitc.gov/current.
Second, we will address country of origin for making purposes. The marking statute, section 304, Tariff Act
of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its
container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and
permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the
ultimate purchaser in the U.S. the English name of the country of origin of the article.
The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth
of any article of foreign origin entering the United States. Further work or material added to an article in
another country must effect a substantial transformation in order to render such other country the 'country of
origin' within the meaning of this part."
The test for determining whether a substantial transformation will occur is whether an article emerges from a
process with a new name, character, or use different from that possessed by the article prior to processing.
See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on
the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989
F.2d 1201 (Fed. Cir. 1993).
If the manufacturing process is a minor one, which leaves the identity of the imported article intact, a
substantial transformation has not occurred. This determination is based on the totality of the evidence. See
National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). See
Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026 (1982), aff’d per curiam, 702 F.2d 1022 (Fed.
Cir. 1983).
In Cambodia the jumbo rolls of adhesive tape do not undergo a substantial transformation resulting in an item
with a new name, character or use simply by slitting and re-rolling onto smaller cores. Such converting
processes are considered minor and leave the identity of the article intact. The country of origin of the
adhesive tape is Malaysia.
The processing of the polystyrene resin into the finished tape dispenser through injection molding is
considered to be a substantial transformation resulting in an article with a new name, character or use.
?Therefore, the country of origin of the dispensers will be Cambodia.
You inquire as to whether it would be satisfactory to mark the retail box and the shipping container:? ?Made
in Malaysia (tape) Made in Cambodia (dispenser).?
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a
conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will
permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country
of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is
considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it
without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)),
provides that as a general rule marking requirements are best met by marking worked into the article at the
time of manufacture. ?For example, it is suggested that the country of origin on metal articles be die sunk,
molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides
that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate
purchaser unless deliberately removed is acceptable
.
The proposed marking of the imported three-pack of tape, as described above, is in compliance with the
marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134, provided that the marking is placed in a
conspicuous place on the retail box in a legible and permanent manner.? It is also acceptable to mark the
shipping containers as you propose. ?This office is precluded from making a determination about the
placement, legibility, or permanence on the retail box, as no marked sample was provided.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1).? This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. ?In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. ?
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 CFR 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, please contact
National Import Specialist Charlene S. Miller at [email protected].*
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division