CLA-2-59:RR:NC:TA:350 I89679

Mr. Lawrence R. Pilon
Hodes Keating & Pilon
39 South LaSalle Street, Suite 1020
Chicago, IL 60603-1731

RE: The tariff classification of surgical adhesive tape, from China.

Dear Mr. Pilon:

In your letter dated December 30, 2002, you requested a tariff classification ruling.

Your sample is being returned as requested.

The product is described as textile-based self-adhesive surgical tape that will be imported in rolls approximately 10 yard long, in widths of ½, 1, 2 and 3 inches. A half-inch wide representative sample was submitted. You write that it is manufactured of 100% rayon woven fabric and has been coated on one side with a synthetic rubber-based adhesive that makes the tape self-adhesive (pressure-sensitive). Although the rubber is not visible to the naked eye, this is not germane to classification of rubberized textile fabrics. The tape is not otherwise coated or impregnated with pharmaceutical or other substances.

The tape is designed for use by the medical profession for all general tape uses, particularly wound management and dressings.

It appears from the sample and in a phone conversation that the various widths of tape (narrow fabrics) are cut by pinking from wider woven widths of material. Pinking in this situation is considered a simple means to prevent raveling of the cut edge and not to consider the 10-yard length of tape to be a "made up" textile article.

The rolls will be imported in bulk for sale to manufacturers of medical procedure kits and trays for inclusions in such kits. Since the rolls of tape are imported in bulk, they would not be considered classifiable as bandages and similar articles under heading 3005.

The applicable subheading for the product will be 5906.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, … adhesive tape of a width not exceeding 20 cm. The rate of duty will be 3.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division