CLA-2 CO:R:C:F 953917 ALS
TARIFF NO: 3506.10.5000
Mr. Jack Ryan
Senior Customs Analyst
3M Center
PO Box 33250
St. Paul, MN 55133-3250
RE: Adhesive Transfer Tape
Dear Mr. Ryan:
This is reference to your request for information as to the
classification of certain adhesive transfer tapes. A sample of
the product was furnished with your request.
FACTS:
The products are adhesive transfer tapes that are used for
attaching a wide variety of similar and dissimilar materials. The
tape is applied to the surface of the first article, the paper
liner is then pulled away and discarded, leaving an adhesive strip
to which the second article can be applied, thereby bonding the two
surfaces together. The products, according to literature furnished
with the request, fall within the A-25 or A-60 Acrylic Adhesive
Family. The former is a firm acrylic pressure-sensitive adhesive
system which provides high adhesion to a variety of surfaces. The
latter is a medium-firm acrylic pressure-sensitive adhesive system
which feature very high initial adhesion and good shear holding
power to a wide variety of materials.
ISSUE:
What is the classification of the subject products?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by - 2 -
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative section
and chapter notes. If GRI 1 fails to classify the goods and if the
heading and legal notes do not otherwise require, the remaining
GRI's are applied, taken in order.
The product is an adhesive designed to hold two surfaces
together. The surfaces which the tape holds together may be
composed of the same or different materials. The type of adhesive
tape needed for a particular purpose will depend on the materials
to be held together, the degree of adhesion necessary and the types
of surfaces involved.
In use the tape is applied to the surface of the first
article, the paper liner is then pulled away and discarded, leaving
an adhesive strip to which the second article can be applied. Once
this is done the two surfaces are bonded together. A dispenser can
also be used which will simultaneously apply the adhesive and strip
off the paper liner.
In considering the above and after examining the sample, we
have concluded that the adhesive transfer tapes are adhesive with
a temporary backing. The paper temporary backing, which is
discarded after application of the tape, merely keeps the tape in
a useful form and is in the nature of packaging.
HOLDING:
Adhesive transfer tapes composed of an acrylic adhesive with
a temporary paper backing is classifiable in subheading
3506.10.5000, Harmonized Tariff Schedule of the United States
Annotated (HTUSA). This provision covers products suitable for
use as glues or adhesives, put up for retail sale, not exceeding
a net weight of 1 kg., other. Products classifiable under the
above subheading are subject to a general rate of duty of 2.1
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division