The tariff classification of cloth tape from China

N319338 May 28, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Lily Fang Shanghai CareUs Medical Product Company, Ltd. No 2, Lane 10, West Chenchuan Road Baoshan Zone Shanghai, China 200949 RE: The tariff classification of cloth tape from China Dear Ms. Fang: In your letter dated May 8, 2021, you requested a tariff classification ruling on cloth tape. A sample was provided to this office and will be retained for training purposes. The sample, SKU# 00463102, described as “Rexall Cloth Tape” is a cloth adhesive tape that is intended to be used for medical and general purposes. The adhesive tape is composed of 100 percent polyester woven fabric coated on one side with a synthetic rubber-based adhesive. The roll of tape measures 1 inch in width by 10 yards in length and features pinked side edges. The pinked edges along the sides of the tape meet the definition of “made up” according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the “Rexall Cloth Tape,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division