The tariff classification of double-sided foam plastic tape from China.

N032782 July 18, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3919.10.2055 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of double-sided foam plastic tape from China. Dear Ms. Ramsey: In your letter dated July 3, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The double-sided foam plastic tape (SKU #16641) is self-adhesive. It is one inch in width and comes in rolls of 48 inches. It can be used to hang picture frames or secure items such as scatter rugs. It is imported in retail blister packs of four rolls. The applicable subheading for the double-sided foam tape will be 3919.10.2055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…in rolls of a width not exceeding 20 cm: other: other. The rate of duty will be 5.8 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division