CBP Ruling N234196 — The tariff classification of Measure-It tape from Canada

Tariff classification

Headings: 9017

Product description

From the image you supplied of the packaging, the Measure-It is essentially a self-adhesive paper tape with measurements along it. It differs from the usual non-retractable tape measure in that it has a light adhesive on one side so it will stay in place while the measurement, typically in a Do It Yourself project, can be made while not needing a hand to keep it in place if one would otherwise be needed. It can then be removed easily and stuck to another surface when making multiple additional measurements. Harmonized System Explanatory Note D-5 to 9017 includes “measuring tapes… including standard rods, measuring sticks and the like” and HS EN Note D-6 to 9017 includes “divided scales.” Although it is not maintained in place during the measurement by hand, it is put into the desired position by hand and eye, and stuck to and removed from the surface by hand. The measurement is performed by the naked eye, which is typical of the use of measuring tapes. We agree that

CBP rationale

the applicable subheading for the Measure-It will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other" instruments for measuring length for use in the hand.

Full text

N234196 November 6, 2012 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9017.80.0000 Mr. James Trubits Mohawk Global Logistics 4700 Genesee Street Buffalo, NY 14225 RE: The tariff classification of Measure-It tape from Canada Dear Mr. Trubits: In your letter dated October 11, 2012, for Bronto Marketing Group, you requested a tariff classification ruling. No samples were provided. From the image you supplied of the packaging, the Measure-It is essentially a self-adhesive paper tape with measurements along it. It differs from the usual non-retractable tape measure in that it has a light adhesive on one side so it will stay in place while the measurement, typically in a Do It Yourself project, can be made while not needing a hand to keep it in place if one would otherwise be needed. It can then be removed easily and stuck to another surface when making multiple additional measurements. Harmonized System Explanatory Note D-5 to 9017 includes “measuring tapes… including standard rods, measuring sticks and the like” and HS EN Note D-6 to 9017 includes “divided scales.” Although it is not maintained in place during the measurement by hand, it is put into the desired position by hand and eye, and stuck to and removed from the surface by hand. The measurement is performed by the naked eye, which is typical of the use of measuring tapes. We agree that the applicable subheading for the Measure-It will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other" instruments for measuring length for use in the hand. The general rate of duty will be 5.3%. 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 J. Sheridan at (646) 733-3012. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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