CLA-2-39:S:N:N6:221 886768

Mr. Victor Tan
Mayzo, Inc.
6679 Peachtree Industrial Blvd.
Suite F
Norcross, GA 30092

RE: The tariff classification of plastic cores from Taiwan.

Dear Mr. Tan:

In your letter dated May 25, 1993, you requested a tariff classification ruling.

The two samples submitted with your request are plastic cores on which adhesive tape rolls will be wound. One measures 1/2 inch in width and the other measures 3/4 inch in width.

The applicable subheading for the plastic cores will be 3923.40.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...spools, cops, bobbins and similar supports, other. 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