United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E80391 - NY E80437 > NY E80423

Previous Ruling Next Ruling

April 14, 1999

CLA-2-48:RR:NC:SP:234 E80423


TARIFF NO.: 4823.90.8500

Mr. Ray Knott
Danzas Corporation
80 Broad Street, 9th Floor
New York, NY 10004

RE: The tariff classification of “paper tape” from Germany.

Dear Mr. Knott:

In your letters dated February 9 and April 2, 1999, you requested a tariff classification ruling on behalf of your client, Liberty Bearing Corporation (a.k.a. Liberty Photo Products).

A sample identified as “paper tape” was submitted with your first letter. It is a roll of yellow paper, approximately two (2) centimeters in width. The paper has been punched longitudinally with small, closely-spaced holes which run continuously along a straight, off-center line. You state that the paper bears no adhesives or any other coatings, and will be used “to move photographic negatives along in large processing equipment and then discarded.”

The applicable subheading for the above-described “paper tape” will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper..., cut to size or shape. The rate of duty will be 2.6%.

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 Carl Abramowitz at 212-637-7060.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: