NY 859007
DEC 24 1990
CLA-2-48:S:N1:234 859007
CATEGORY: Classification
TARIFF NO.: 4823.11.0000
Mr. Harry P. Young
Tape Specialties Limited
615 Bowes Road
Concord, Ontario, Canada L4K 1J5
RE: The tariff classification of masking tape from Canada.
Dear Mr. Young:
In your letter dated November 8, 1990 you requested a tariff
classification ruling.
A sample of the item in question was submitted and will be
retained for reference. It is a roll of pressure-sensitive,
paper-based masking tape wound on a cardboard spool. The tape is
18 millimeters wide and 55 meters long. You indicate that it is
made of crepe paper impregnated with an "SBR NBR rubber blend,"
"release-coated" on one side, and coated with latex adhesive on
the other.
The applicable subheading for the above-described masking
tape will be 4823.11.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for gummed or adhesive paper,
cut to size or shape, in strips or rolls: pressure-sensitive.
The rate of duty will be 5.8%.
Goods classifiable under subheading 4823.11.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
2.3% rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
(The 2.3% rate will be effective beginning January 1, 1991,
superseding the 1990 rate of 3.4%.)
We note that although the sample bears your firm's name and
location in Ontario, it does not indicate the product's country
of origin. The merchandise will be required to be so marked
(e.g., "Made in Canada") prior to exportation to the United
States.
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