CLA-2-39:OT:RR:NC:SP:221
Mr. Mary Ann Boyle
Krempel Insulation Technologies
143 Raymond Road, Unite 4, P.O. Box 7
Candia, NH 03034
RE: The tariff classification of Hyperseal tape from Germany
Dear Ms. Boyle:
In your undated letter, which was received in this office on September 19, 2008, you requested a tariff classification ruling.
The sample submitted with your request is identified as Hyperseal V tape. The tape has a three layer construction. The middle reinforcing layer is a fabric woven from glass yarns in the fill direction and polyester textile fiber yarns in the warp direction. The backing layer is clear polyethylene terephthalate (PET) plastic film. The top layer, which also impregnates the glass/polyester fabric reinforcing layer, is epoxy resin. The tape is used as a finishing and sealing tape on the end windings of high voltage rotating machines such as electrical motors and generating equipment. The tape is available in widths of 20, 25 and 1000 mm. The standard roll lengths are 50 meters and 100 meters. When the tape is subjected to heat, the clear PET backing layer heat shrinks to form a seal and the top epoxy resin layer forms a protective coating. The middle glass/polyester layer gives reinforcement and stability to the tape. The layers of plastics (epoxy resin and PET) predominate significantly by both weight and value over the glass yarns and the polyester textile yarns.
The applicable subheading for the Hyperseal V tape will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible…other. The rate of duty will be 4.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division