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8840211993-04-13New YorkClassification

The tariff classification of heat transfer tape, for use inthe manufacture of wet suits, from Japan

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-03 · Updates monthly

Summary

The tariff classification of heat transfer tape, for use inthe manufacture of wet suits, from Japan

Ruling Text

NY 884021 April 13, 1993 CLA-2-59:S:N:N6:350 884021 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Billy J. Gwin Geo. S. Bush & Co., Inc. 1400 Exchange Building 821 Second Avenue Seattle, WA 98104 RE: The tariff classification of heat transfer tape, for use in the manufacture of wet suits, from Japan Dear Mr Gwin: In your letter dated March 16, 1993, on behalf of Harvey's Skindiving Suits, you requested a tariff classification ruling. The instant sample, identified as T-5000 is a heat transfer tape You write that the tape consists of a 100% nylon and polyurethane strip with glue between the strips and give the respective weights as 43-44* nylon with the glue and polyurethane strip comprising 56-57%. The material is of knit construction with a layer of plastic film on one surface. It appears that this tape, 2cm wide, was cut from a wide piece of material. We take it that the mentioned glue (type not identified), was used to laminate the plastic to the textile Further, we assume, that the polyurethane acts as a thermoplastic adhesive when the tape is being used to assemble wet suits. You suggest classification under subheading 5906.10, adhesive tape under rubberized fabric. Adhesive tape would have to be self sticky and not rely on thermoplastic properties. Also, the adhesive would have to be of a rubber compound. Heading 5906 .. is excluded on both counts The applicable subheading for material, the therefore , will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated. coated, covered or laminated with plastics. with polyurethane, of man-made fibers, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements, products of Japan are subject to quota and the requirements of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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