N217581 N2 Ruling Active

The tariff classification of a tape dispenser from China

Issued May 23, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.10.0000

Headings: 3926

Product description

Item number 12651 is a desktop plastic tape dispenser. The tape dispenser is designed to hold a standard roll of transparent adhesive tape. A photograph of the tape dispenser was submitted with your letter.

CBP rationale

The applicable subheading for the tape dispenser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.

Full text

N217581 May 23, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Greg E. Fields Vera Bradley Designs 11222 Stonebridge Road Roanoke, IN 46783 RE: The tariff classification of a tape dispenser from China Dear Mr. Fields: In your letter dated May 14, 2012, you requested a tariff classification ruling. Item number 12651 is a desktop plastic tape dispenser. The tape dispenser is designed to hold a standard roll of transparent adhesive tape. A photograph of the tape dispenser was submitted with your letter. The applicable subheading for the tape dispenser will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...office or school supplies. The rate of duty will be 5.3 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, Thomas J. Russo Director National Commodity Specialist Division

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