The tariff classification of tape from Taiwan

N065848 July 21, 2009 CLA-2-87:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8714.99.8000 Brett Parker Moraes, Import Coordinator Bike Nashbar 144 Old Lystra Rd. Chapel Hill, NC 27517-6330 RE: The tariff classification of tape from Taiwan Dear Mr. Moraes, In your letter received on June 23, 2009, you requested a tariff classification ruling. The item under consideration has been identified as Nashbar Deluxe Cork Handlebar Tape (Part # NA-DCT-Y). Two (2) coils of the Tape come packaged with two (2) strips of black adhesive “finishing” tape measuring 5¼ inches in length and two silver handlebar end caps. Your sample will be returned as per your request. The Tape, itself, measures approximately 1¼ inches in width and 6 feet in length and is yellow in color. Its purpose is to increase the grip between hands and the handlebars of a bicycle. You state in your ruling request that the Tape consists of the following materials: EVA 45%-48% POE 25%-27% CaCO3 8%-10% Cork 5%-6% The applicable classification subheading for the Nashbar Deluxe Cork Handlebar Tape (Part # NA-DCT-Y) packaged with “finishing” tape and end caps will be 8714.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … accessories of [bicycles]: Other: Other: Other”. The rate of duty will be 10%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division