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The tariff classification of duct tape and cleansing wipes, from China.
Issued December 4, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K81559 (December 4, 2003)
Tariff classification
HTS codes: 5906.10.0000
Headings: 5906
Product description
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%
CBP rationale
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.
Full text
NY K81559 December 4, 2003 CLA-2-59:RR:NC:TA:350 K81559 CATEGORY: Classification 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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