The tariff classification of polyurethane film tape & laminated textile tape from Czech Republic

N362756
July 14, 2026
CLA-2-59:OT:N2:350
CATEGORY: Classification
TARIFF NO.: 3920.99.2000; 5903.20.2000
Ms. Celia Banseret Alpex USA 25 Jonergin Drive Swanton, VT 05488 RE: The tariff classification of polyurethane film tape & laminated textile tape from Czech Republic Dear Ms. Celia Banseret: In your letter dated June 30, 2026, you requested a tariff classification ruling for a polyurethane film tape and laminated textile tape. Samples of the products were provided to this office and will be retained for training purposes. Item #1, “TAPE 4122” is a heat-activated, non-pressure-sensitive single-layer polyurethane (“PU”) film tape designed for seam sealing and garment waterproofing. The thermo-adherent tape consists of 100 percent PU film with an approximate weight of 100 g/m2. The thickness of the tape is reported to be 0.09 microns. The tape will be imported on rolls 22 mm in width and 300 meter in length. Item #2, “Tape 5422” is a heat-activated, non-pressure-sensitive laminated textile tape designed for seam sealing and garment waterproofing. The thermo-adherent tape features a two-layer construction consisting of a 100 percent PU film top layer that is induction-bonded to a 100 percent aramid knit textile substrate. The product has a total fabric weight of 320 g/m2, consisting of an approximately 249 g/m2 plastic polyurethane layer (accounting for 78 percent of the total weight) and an approximately 71 g/m2 aramid textile base layer (accounting for the remaining 22 percent of the total weight). The tape will be imported on rolls 22 mm in width and 100 meters in length. The applicable subheading for item #1, “Tape 4122” polyurethane tape will be 3920.99.2000, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of other plastics: film, strip and sheets, all the foregoing which are flexible: other. The general rate of duty will be 4.2 percent ad valorem. The applicable subheading for item #2, “Tape 5422” laminated textile tape will be 5903.20.2000, HTSUS, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those

of heading 5902: With polyurethane: Of man-made fibers: Other: Over 70 percent by weight of rubber or plastics. The general rate of duty will be Free The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Code of Federal Regulations (19 CFR. 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, please contact National Import Specialist Michael Capanna at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division