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NY K81559

December 4, 2003
CLA-2-59:RR:NC:TA:350 K81559


TARIFF NO.: 5906.10.0000

Mr. Rodney Ralston
UPS Supply Chain Solutions
One Trans-Border Drive
Champlain, NY 12919

RE: The tariff classification of duct tape and cleansing wipes, from China.

Dear Mr. Ralston:

In your letter dated November 25, 2003, which was a follow up to an earlier request dated October 29, 2003, which was returned for more information, you requested a tariff classification ruling. While you did not resubmit the original samples, we will be able to provide you with a ruling on one of the two products for which you seek assistance.

The first item, was a spool of duct tape. It consisted of a narrow woven fabric measuring under 20 cm in width, that was composed of a 35% cotton/65% dacron polyester man-made fiber blend. This fabric contains, what you now indicate, is a rubber based hot melt adhesive on one side. The other side is stated to consist of an “aluminum foil”, which is, in fact, a plastics material composed of metal or aluminum flakes held in a plastics suspension or matrix. This portion is considered a plastics and not metal for tariff purposes. It is presumed that this tape does not weigh over 1,500 grams per square meter.

You provided the following percentage weight breakdown for this tape:

Wt. Of “Aluminum foil”: 70%
Wt. Of Adhesive (rubber based): 3%
Wt. Of Fabric: 3% (cotton 35%/Dacron 65%) Wt. Of PE plastics film: 24%

The applicable subheading for the product will be 5906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, adhesive tape of a width not exceeding 20 cm. The rate of duty will be 3.2 percent ad valorem. Effective January 1, 2004, this rate will be 2.9 percent ad valorem.

The second part of your request concerns cleansing wipes containing certain disinfectant substances. We will not be able to rule on this particular item as the issue of classification is presently pending before U.S. Customs headquarters in Washington.

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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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