The tariff classification of printed plastic "caution" tape from Taiwan; barriers; warnings; signs; printed matter.

NY 802398 September 30, 1994 CLA-2-49:S:N8:234 802398 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Mr. Gary S. Lewin E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of printed plastic "caution" tape from Taiwan; barriers; warnings; signs; printed matter. Dear Mr. Lewin: In your letter dated September 20, 1994, on behalf of Portable Heater Parts, Inc., you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a three-inch-wide strip of flexible yellow plastic film, repetitively printed on one side with the word "CAUTION." The lettering is in the form of bold, two-inch black characters. Although the sample strip is only about three feet in length, it is assumed that the product will be imported in continuous rolls. The sample is not coated with any adhesives on either side. The applicable subheading for the above-described "caution tape" will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The rate of duty will be 4.9%. Merchandise classified under this subheading is not subject to quota or visa requirements. To ensure that the ultimate purchasers of the tape will be informed of the country of origin, the rolls (or their immediate containers destined to reach said purchasers) will be required to be marked "Made in Taiwan," legibly and in a conspicuous place. 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