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NY 861991

April 16, 1991

CLA-2-59:S:N:N3H:350 861991


TARIFF NO.: 5906.10.0000

Mr. Paul Spears
Saunimex Customs Brokerage, Inc.
71 North Hammett
El Paso, TX 79905

RE: The tariff classification of a rubberized cotton adhesive tape from Mexico.

Dear Mr. Spears:

In your letter dated March 27, 1991, on behalf of Industrias TUK de C.V., you requested a tariff classification ruling.

The sample submitted consists of a spool of cotton gauze adhesive tape measuring .75 inches in width and 20 to 30 yards in length. Your letter states that this tape is coated with a natural rubber as well as hydrocarbon resins, which, while not readily visible to the naked eye, noticeably stiffen the material and imbue a sticky nature to it. The end use of this product is for protecting the fingers of personnel who work with small diameter wire or other sharp objects.

The applicable subheading for the tape will be 5906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized adhesive tape of a width not exceeding 20 cm. The duty rate will be 5.8 percent ad valorem. While your letter alluded to classification in item 3005.90.5000, HTS, this tape would not be so classified since it would not be used for medical or surgical purposes.

Articles classifiable under subheading
5906.10.0000, HTS, which are the products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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