The tariff classification of tape dispensers

NY 867321 October 17, 1991 CLA-2-84:S:N:N1:103 867321 CATEGORY: Classification TARIFF NO.: 8422.30.9090 Mr. Thomas C. Lloyd 3M Center P.O. Box 33250 St. Paul, MN 55133-3250 RE: The tariff classification of tape dispensers Dear Mr. Lloyd: In your letter dated September 20, 1991 you requested a tariff classification ruling. Models H-180, H-181, H-183, and H-1755 are hand-held tape dispensers used to seal cartons closed. They basically consist of a frame, roller, tape drum, cutting blade, and a handle. To utilize the dispenser, a roll of self-adhesive pressure sensitive tape is initially fitted onto the tape drum. A short length of tape is manually unwound and threaded around the application roller with its adhesive side facing out. To seal a carton closed, the dispenser is pulled toward the user with the application roller pressed against the flaps of the box, causing the tape to adhere to the box 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 applicable subheading for the models H-180, H-181, H- 183, and H-1755 tape dispensers 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. While your inquiry did not indicate the country of origin of this merchandise, we will assume the tape dispensers are produced in countries entitled to the rates of duty found in Column 1 of the HTS. Accordingly, the duty rate will be 3.6 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the model ATG 100 adhesive applicator. Your request for a classification ruling should include a detailed explanation of how this item works. A sample of this item would also be helpful. 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. Sincerely, Jean F. Maguire Area Director New York Seaport