CLA-2-63:OT:RR:NC:N3:351
Mr. Stephen Fodor
Customs Service & Solutions, Inc.
P.O. Box 5644
Douglasville, GA 30135
RE: The tariff classification of a textile tape from China
Dear Mr. Fodor:
In your letter dated September 15, 2016, you requested a tariff classification ruling on behalf of your client, Design Qual Manufacturing.
You submitted a sample of an item you call Together Tape. Together Tape is composed of woven fabric with an acrylic adhesive on one side protected by release paper. The tape is cut to shape which meets the definition of a “made up” article according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). The tape works in conjunction with a rehabilitation splint or can be used alone to aid in healing a diastasis recti, a condition where muscles and connective tissues have separated. The together tape comes in small, medium and large sizes to be determined by the location and size of the diastasis. The consumer applies the stretched tape to the skin and the recoil action of the tape causes the underlying connective tissue and muscle to move in the same direction. The together tape contains no medications or any additives. The sample will be retained.
You suggest that the proper classification of this product is in subheading 3005.10.5000 HTSUS, which provides for “Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Adhesive dressings and other articles having an adhesive layer: Other.”
We disagree. In a follow-up email to this office, you indicated that the subject product is imported in bulk and sold in bulk to customers in the U.S. who will package it for retail sale. Based upon the forgoing, it is precluded from heading 3005 and will be classified elsewhere.
The applicable subheading for Together Tape will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division