CLA-2-39:S:N:N3G:221 859901

Ms. Kathryn A. Hewitt
Chase, Leavitt (Customhouse Brokers), Inc.
440 McClellan Highway
P.O. Box 457
East Boston, MA 02128

RE: The tariff classification of polyethylene terephthalate (PET) tape from England.

Dear Ms. Hewitt:

In your letter dated January 10, 1991, on behalf of GTS Flexible Materials, Inc., you requested a tariff classification ruling. A rectangular sample of the PET tape was included with your letter. The sample is approximately 12 inches in length and 8 1/2 inches in width. The tape is used for the insulation of wires, cables and circuitry. The tape has a polyester adhesive, but it is not pressure sensitive. Rather, heat and pressure is required for the tape to adhere to the wire or cable. The applicable subheading for the PET tape will be 3920.62.0000, Harmonized Tariff Schedule of the United States (HTS), 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 polyethylene terephthalate. The rate of duty will be 4.2 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