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February 23, 1999

CLA-2-39:RR:NC:SP:222 C87994

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.10.2055; 4823.90.8500; 8205.58.8000; 8422.30.9090

Mr. Mitchell W. Cashion
Bax Global
4302 Yorkmont Road
Charlotte, NC 28208

RE: The tariff classification of household tape dispensers from the Netherlands.

Dear Mr. Cashion:

In your letter dated May 5, 1998, you requested a tariff classification ruling. You have submitted samples of two tape dispensers and separately packed refills for each dispenser..

The first sample is identified article no. MAEN001, a maxi bag sealer.. This item is composed of a plastic frame and incorporates one roll of plastic adhesive tape. It is designed to be held in the hand and to seal lawn and garbage type bags. Once the plastic bag top has been twisted, the multi-sealer is placed over the bag top and with a continuous stroke the maxi bag sealer seals the bag and cuts the plastic tape. This item uses only plastic tape. You also ask the classification of separately packaged plastic refill tape.

The second sample is identified as article no. MIEN001, Novem Sealer. The dispenser is composed of a plastic frame/base. Enclosed in the frame are two plastic rollers and a spring operated cutting device. To use the device, a roll of paper backing is fitted onto one plastic roller while a roll of adhesive tape is fitted onto the second plastic roller. Tape and paper are threaded through the guide prongs in such a way as to expose the adhesive coated side of the tape. To seal a bag, the top of a bag is twisted and then manually pulled down through a slit in the middle portion of the frame. The applied force of this manual downward pressure causes the tape/paper to adhere to and seal the bag. The cutting blade presses against the tape/paper and cuts them from the rolls.

You also ask for the classification of the separately packaged plastic refill tape and paper backing. These samples are returned as requested.

The applicable subheading for article # MAEN001, the maxi bag sealer will be subheading 8205.59.8000 Harmonized Tariff Schedules of the United States (HTS) which provides for hand tools (including glass cutters) not elsewhere specified or included; other hand tools (including glass cutters, and parts thereof other. The rate of duty will be 3.7 percent ad valorem

` The the applicable subheading for article # MIEN001, the Novem Sealer will be 8422.30.9090, HTS, which provides for other machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers. This item number is free of duty.

The applicable subheading for the plastic adhesive tape refill will be 3919.10.2055, HTS which provides for self adhesive plates sheets, film foil tape strip and other flat shapes ... in rolls of a width not exceeding 20 cm. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the paper backing refill will be 4823.90.8500, HTS, which provides for the paper, paperboard, ...cut to size or shape, other other. The rate of duty will be 2.6 percent ad valorem.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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