CLA-2-48:OT:RR:NC:N5:130
Ms. Sayaka Furuyama
The Pack America Corp.
108 West 39th Street
New York, NY 10018
RE: The tariff classification of paper tape from China
Dear Ms. Furuyama:
In your letter, dated August 11, 2025, you requested a binding tariff classification ruling. The ruling was
requested for adhesive paper tape. Product information and a photo were submitted for our review.
The product under consideration is kraft paper tape. The tape is packaged in rolls measuring two inches wide
and 50 meters long. The tape is constructed of kraft paper that is coated with adhesive. The tape is
self-adhesive and does not require moistening to activate the adhesive before it can be adhered to a surface.
The applicable subheading for the kraft paper tape will be 4811.41.2100, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose
fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular
(including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810:
Gummed or adhesive paper and paperboard: Self-adhesive: Other: In strips or rolls. The rate of duty will be
free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.24, in addition
to subheading 4811.41.2100, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” At this time products from
Hong Kong and China will be subject to an additional 10 percent ad valorem rate of duty. All imported
merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies
or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At the time of entry, you
must report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in addition to
subheading 4811.41.2100, HTSUS.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4811.41.2100, 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.,
9903.88.03, in addition to subheading 4811.41.2100, 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, including
information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
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 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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division