CLA-2-59:S:N:N3H:350 861991
Mr. Paul Spears
Saunimex Customs Brokerage, Inc.
71 North Hammett
El Paso, TX 79905
RE: The tariff classification of a rubberized cotton adhesive
tape from Mexico.
Dear Mr. Spears:
In your letter dated March 27, 1991, on behalf of Industrias
TUK de C.V., you requested a tariff classification ruling.
The sample submitted consists of a spool of cotton gauze
adhesive tape measuring .75 inches in width and 20 to 30 yards in
length. Your letter states that this tape is coated with a
natural rubber as well as hydrocarbon resins, which, while not
readily visible to the naked eye, noticeably stiffen the material
and imbue a sticky nature to it. The end use of this product is
for protecting the fingers of personnel who work with small
diameter wire or other sharp objects.
The applicable subheading for the tape will be 5906.10.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for rubberized adhesive tape of a width not exceeding
20 cm. The duty rate will be 5.8 percent ad valorem. While your
letter alluded to classification in item 3005.90.5000, HTS, this
tape would not be so classified since it would not be used for
medical or surgical purposes.
Articles classifiable under subheading
5906.10.0000, HTS, which are the products of Mexico are entitled
to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable
regulations.
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