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NY 875364

June 24, 1992

CLA-2-39:S:N:N3G:221 875364


TARIFF NO.: 3917.32.0010; 3923.50.0000

Ms. Mary H. Elia
Seal-It, Inc.
75 Bloomingdale Road
Hicksville, New York 11801

RE: The tariff classification of heat shrinkable lay-flat tubing and bands from Taiwan.

Dear Ms. Elia:

In your letter dated June 9, 1992, you requested a tariff classification ruling.

Numerous samples were submitted with your letter. Some of the samples are in the form of bands; others in the form of lay- flat tubing. All are composed of polyvinyl chloride and will be used to create tamper evident seals on bottles and jars used in the food, drug and packaging industries. The tubing and bands are printed with various messages such as "Sealed for your Protection" or "Sealed for Freshness."

The applicable subheading for the heat shrinkable lay-flat tubing will be 3917.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor, of plastics...not reinforced or otherwise combined with other materials, without fittings, of polyvinyl chloride. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the heat shrinkable bands will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 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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