CLA-2-39:S:N:N3G:221 875364
Ms. Mary H. Elia
Seal-It, Inc.
75 Bloomingdale Road
Hicksville, New York 11801
RE: The tariff classification of heat shrinkable lay-flat tubing
and bands from Taiwan.
Dear Ms. Elia:
In your letter dated June 9, 1992, you requested a tariff
classification ruling.
Numerous samples were submitted with your letter. Some of
the samples are in the form of bands; others in the form of lay-
flat tubing. All are composed of polyvinyl chloride and will be
used to create tamper evident seals on bottles and jars used in
the food, drug and packaging industries. The tubing and bands
are printed with various messages such as "Sealed for your
Protection" or "Sealed for Freshness."
The applicable subheading for the heat shrinkable lay-flat
tubing will be 3917.32.0010, Harmonized Tariff Schedule of the
United States (HTS), which provides for tubes, pipes and hoses
and fittings therefor, of plastics...not reinforced or otherwise
combined with other materials, without fittings, of polyvinyl
chloride. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the heat shrinkable bands will
be 3923.50.0000, HTS, which provides for stoppers, lids, caps and
other closures, of plastics. The rate of duty will be 5.3
percent ad valorem.
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