CLA-2-84:S:N:N1:103 867321
Mr. Thomas C. Lloyd
3M Center
P.O. Box 33250
St. Paul, MN 55133-3250
RE: The tariff classification of tape dispensers
Dear Mr. Lloyd:
In your letter dated September 20, 1991 you requested a
tariff classification ruling.
Models H-180, H-181, H-183, and H-1755 are hand-held tape
dispensers used to seal cartons closed. They basically consist
of a frame, roller, tape drum, cutting blade, and a handle. To
utilize the dispenser, a roll of self-adhesive pressure sensitive
tape is initially fitted onto the tape drum. A short length of
tape is manually unwound and threaded around the application
roller with its adhesive side facing out. To seal a carton
closed, the dispenser is pulled toward the user with the
application roller pressed against the flaps of the box, causing
the tape to adhere to the box flaps as it unrolls. After the
flaps are sealed, the cutting blade is pressed against the tape,
thus cutting the tape from the roll.
The applicable subheading for the models H-180, H-181, H-
183, and H-1755 tape dispensers will be 8422.30.9090, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other machinery for filling, closing, sealing, capsuling or
labeling boxes, bags or similar containers. While your inquiry
did not indicate the country of origin of this merchandise, we
will assume the tape dispensers are produced in countries
entitled to the rates of duty found in Column 1 of the HTS.
Accordingly, the duty rate will be 3.6 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the model ATG 100 adhesive
applicator. Your request for a classification ruling should
include a detailed explanation of how this item works. A sample
of this item would also be helpful.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport