N071295 N0 Ruling Active

The tariff classification of a rubberized adhesive tape (duct tape) from China.

Issued August 31, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5906.10.0000

Headings: 5906

Product description

The instant sample consists of a spool of duct tape which measures 1.89 inches wide and 10-yards in length. It consists of a woven textile scrim or substrate that is composed of 100 polyester man-made fibers that has been coated on one side with what you indicate is a synthetic rubberized adhesive. The other side appears to be coated with a gray pigmented plastics material. This tape does not appear to weigh over 1,500 grams per square meter.

CBP rationale

The applicable subheading for the product will be 5906.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rubberized textile fabrics, …, adhesive tape of a width not exceeding 20 cm.

Full text

N071295 August 31, 2009 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5906.10.0000 Mr. Phoebe Koo Elite USA Inc. 405 Victory Avenue # C South San Francisco, CA 94080 RE: The tariff classification of a rubberized adhesive tape (duct tape) from China. Dear Mr. Koo: In your letter dated August 4, 2009, on behalf of H&L International Inc., Hayward, CA, you requested a tariff classification ruling. The instant sample consists of a spool of duct tape which measures 1.89 inches wide and 10-yards in length. It consists of a woven textile scrim or substrate that is composed of 100 polyester man-made fibers that has been coated on one side with what you indicate is a synthetic rubberized adhesive. The other side appears to be coated with a gray pigmented plastics material. This tape does not appear to weigh over 1,500 grams per square meter. The applicable subheading for the product will be 5906.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rubberized textile fabrics, …, adhesive tape of a width not exceeding 20 cm. The rate of duty will be 2.9 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →