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NY 859007


DEC 24 1990

CLA-2-48:S:N1:234 859007

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.11.0000

Mr. Harry P. Young
Tape Specialties Limited
615 Bowes Road
Concord, Ontario, Canada L4K 1J5

RE: The tariff classification of masking tape from Canada.

Dear Mr. Young:

In your letter dated November 8, 1990 you requested a tariff classification ruling.

A sample of the item in question was submitted and will be retained for reference. It is a roll of pressure-sensitive, paper-based masking tape wound on a cardboard spool. The tape is 18 millimeters wide and 55 meters long. You indicate that it is made of crepe paper impregnated with an "SBR NBR rubber blend," "release-coated" on one side, and coated with latex adhesive on the other.

The applicable subheading for the above-described masking tape will be 4823.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gummed or adhesive paper, cut to size or shape, in strips or rolls: pressure-sensitive. The rate of duty will be 5.8%.

Goods classifiable under subheading 4823.11.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.3% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. (The 2.3% rate will be effective beginning January 1, 1991, superseding the 1990 rate of 3.4%.)

We note that although the sample bears your firm's name and location in Ontario, it does not indicate the product's country of origin. The merchandise will be required to be so marked (e.g., "Made in Canada") prior to exportation to the United States.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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