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NY 861136


MAR 11 1991

CLA-2-48:S:N1:234 861136

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.11.0000

Mr. Robert B. Kwiatkowski
FBS Investments Ltd.
119-255 W. 1st Street
North Vancouver, B.C., Canada V7M 3G8

RE: The tariff classification of "Cover Quick Masking Tape" from Germany.

Dear Mr. Kwiatkowski:

In your letters dated December 5, 1990 and February 25, 1991, you requested a tariff classification ruling. Samples were submitted and will be retained for reference.

The item in question is a 1 1/2-cm-wide roll of paper-based, pressure-sensitive adhesive masking tape, along one edge of which is attached a continuous, 17-cm-wide strip of non-adhesive brown paper (which is itself folded lengthwise so as to make the overall roll more compact).

The product will be imported either as described above (a "refill") or mounted in a plastic dispenser with a serrated tearing edge. It is intended to be used for masking preparation work in automotive body shops, or as a painting aid in the household or elsewhere.

The applicable subheading for the "Cover Quick Masking Tape," in refill form or complete with dispenser, 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%.

We note that the "refill" sample is not marked with its country of origin. This item, or the outermost container in which it reaches the ultimate purchaser, will be required to be so marked upon importation into 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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