The tariff classification of a fabric tape grip for racket handles from Taiwan.

NY G86708 February 2, 2001 CLA-2-95:RR:NC:2:224 G86708 CATEGORY: Classification TARIFF NO.: 9506.59.8060 Steve Brown Better Ways Products, LLC. 156 South Washington St. Denver, CO 80209 RE: The tariff classification of a fabric tape grip for racket handles from Taiwan. Dear Mr. Brown: In your letter dated January 24, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as a fabric tape grip for rackets. The tape is cut to size and is made of cotton fabric with a plastic coating on both sides of the product. The tape will be sold as an accessory to various types of rackets, including tennis rackets and badminton rackets. The product is properly classified in Chapter 95 of the HTS as an accessory for rackets. The applicable subheading for the racket grip tape will be 9506.59.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tennis, badminton or similar rackets, whether or not strung; parts and accessories thereof: Other...Other, including parts and accessories.” The rate of duty will be 4 percent ad valorem. 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division