CLA-2-59:OT:RR:NC:TA:350
Clemens W. Pauly
Pauly P.A.
815 Ponce De Leon Blvd.
Coral Gables, FL 33134
RE: The tariff classification of an adhesive tape, from Korea.
Dear Mr. Pauly:
In your letter dated October 26, 2011, you requested a tariff classification ruling.
The instant sample, identified as K-Tape, consists of a roll of elasticized adhesive tape that measures about 2 inches in width. It is woven in construction and is stated to be composed of a 96% cotton/4% polyurethane elastic blend. This elastic component provides the tape with the ability to stretch. One side has been visibly coated with what you indicate is a “highly polymerized compound of ester acrylate line 40-45% and ethyl acetate 48-60%.” This coating is in sufficient quantity to be visible to the naked eye and has been protected with a release paper. While you did not provide a unit area for the weight breakdown submitted, you did supply the following weight data:
Wt. of cotton: 149.00 grams
Wt. of PU (elastic): 5.96 grams
Plastic coating: 50.00 grams
You indicate this tape is designed to be applied on the skin over an area of external or internal pain/discomfort. You claim it acts to stimulate skin receptors every time you move and, thereby, massage the various muscles, joint capsules and ligaments. You state that the tape contains no medications, additives or chemicals.
The applicable subheading for the tape will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, … of cotton. The duty rate is 2.7 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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division