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NY M80706

March 31, 2006

CLA-2-56:RR:NC:TA:350 M80706


TARIFF NO.: 3919.90.5060, 5603.14.9090

Scott K. Robins
751 Brookstone Rd.
Grayslake, IL 60030

RE: The tariff classification of double-sided adhesive tape and synthetic scrubbing pad from England

Dear Mr. Robins:

In your letter dated February 26, 2006, you requested a tariff classification ruling on the product called Background Stickers. The product consists of 16 squares of double-sided adhesive tape and a synthetic scrubbing pad. Your letter indicates the intended use of this product is to clean algae and dirt from the inside of glass aquariums with the cleaning pad and then use the tape to adhere plastic coated aquarium backgrounds to the inside surface of the aquarium. The intended market is retail pet stores, aquarium hobbyists and reptile hobbyists.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The background stickers are not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the double sided adhesive tape will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, whether or not in rolls: Other: Other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the synthetic scrubbing pad will be 5603.14.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Nonwovens, whether or not impregnated, coated, covered or laminated: Of man-made filaments: Weighing more than 150 g/m2. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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