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NY E87142




October 8, 1999

CLA-2-39:RR:NC:SP:221 E87142

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.10.2030; 3919.10.2040; 3919.10.2055; 3919.90.5040; 3919.90.5060; 4811.21.0000; 4823.11.0000; 5603.12.0090; 5906.10.0000

Mr. Andrew S. Harris
Nissin Customs Service, Inc.
172-47 Baisley Boulevard
Jamaica, NY 11434

RE: The tariff classification of double sided tape from Japan

Dear Mr. Harris:

In your undated letter, which was received in this office on September 9, 1999, on behalf of Sekisui America Corporation, you requested a tariff classification ruling.

Samples of various types of double sided tape were included with your request. The tapes are made of paper, plastics (polyethylene, polypropylene, polyester, and polyurethane) and cloth. The tapes of plastics are available in widths from 6 to 1200 mm and in lengths from 1 to 100 meters. There are 11 different samples of double faced adhesive tape with a base material of a nonwoven textile fabric. Your correspondence does not indicate the full weight of the respective tapes nor if the textile portion is of filament fibers or of staple length fibers. There are at least six possible subheading classifications for this group of products. However, since the rate of duty and the textile category number is the same for all, we will assume from observation of the samples that the textile is of a manmade filament based web and the weight is in the 25 g/m2 to 70 g/m2 range.

The applicable subheading for the non-transparent tapes of plastics, when imported in rolls of a width not exceeding 20 cm and in any length, and for the transparent tapes of plastics, when imported in rolls of a width not exceeding 20 cm and in lengths exceeding 55 meters, will be 3919.10.2055, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plasticsin rolls of a width not exceeding 20 cmother. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the transparent tapes of plastics, when imported in rolls of a width not exceeding 5 cm in width and in lengths not greater than 55 meters, will be 3919.10.2030, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plasticstransparent tape, not exceeding 55 meters in length, not exceeding 5 cm in width. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the transparent tapes of plastics, when imported in rolls of a width greater than 5 cm but not greater than 20 cm, and in lengths not greater than 55 meters, will be 3919.10.2040, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plasticstransparent tape, not exceeding 55 meters in length, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the transparent tapes of plastics, when imported in rolls of a width greater than 20 cm, will be 3919.90.5040, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plasticsother, transparent tape. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the non-transparent tapes of plastics, when imported in rolls of a width exceeding 20 cm, will be 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plasticsotherother. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the paper tapes, items 584 and 595, when imported in strips or rolls having a width exceeding 15 cm, will be 4811.21.0000, HTS, which provides for paper, paperboardcoated, impregnated, or coveredin rolls or sheets: gummed or adhesive paper and paperboard: pressure-sensitive. The rate of duty will be 2.9 percent ad valorem.

The applicable subheading for the paper tapes, items 584 and 595, when imported in strips or rolls having a width of 15 cm or less, will be 4823.11.0000, HTS, which provides for other papercut to size or shape: gummed or adhesive paper, in strips or rolls: pressure-sensitive. The rate of duty will be 2.9 percent ad valorem.

The tapes with a woven cloth base and a rubber based adhesive (inferred from your literature) all appear not to exceed 20 cm in width. As such, the applicable subheading for these tapes will be 5906.10.0000, HTS, which provides for rubberized textile fabricsadhesive tape of a width not exceeding 20 cm. The rate of duty will be 4.4 percent ad valorem. There are no textile restraints for this subheading.

The applicable subheading for the nonwoven double faced tapes will be 5603.12.0090, HTS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of manmade filaments, weighing more than 25 g/m2 but not more than 70 g/m2. The rate of duty is free.

Merchandise classifiable in subheading 5603.12.0090, HTS, falls within textile category designation 223. Based upon international textile trade agreements these products of Japan are subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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