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NY 849895

March 5, 1990

CLA-2-84:S:N:N1:103 849895


TARIFF NO.: 8422.30.9090

Ms. Barbara M. Edwards
Kreusler International Services, Inc.
P.O. Box 66379
AMF O'Hare
Chicago, Ill. 60666

RE: The tariff classification of a dispenser and tape set from Taiwan

Dear Ms. Edwards:

In your letter dated February 9, 1990 on behalf of Builders Square, Inc. you requested a tariff classification ruling.

The 3-Piece Dispenser and Tape Set is used to seal cartons closed. The set consists of a hand-held tape dispenser and two rolls of adhesive packing tape in a blister package. The tape dispenser is composed of a metal frame, plastic and rubber rollers, a cutting blade, and a plastic handle. The tape rolls consist of a cardboard core holding plastic tape 2 inches wide and 150 feet long. To use the dispenser, a roll of the tape is initially fitted onto the plastic roller. The tape is then manually unwound and threaded around the rubber roller with its adhesive coated side facing out. To seal a carton, the dispenser is pulled towards the user with the rubber roller pressed against the flaps of the box, causing the tape to adhere to the flaps as it unrolls. After the flaps are sealed the cutting blade is pressed against the tape, thus cutting the tape from the roll.

The essential character of this set is imparted by the tape dispenser. Accordingly, the applicable subheading for the 3- Piece Dispenser and Tape Set will be 8422.30.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for filling, closing, sealing, capsuling or labeling boxes, bags, or similar containers. The rate of duty will be 3.6 percent ad valorem.

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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