The tariff classification of a nonwoven tape from Taiwan

N303986 May 13, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Leonor Citlalli Cruz QST Industrias De Mexico, S. De R. L. DE C.V. C. Cuatro Norte No. 201 Ampliacion Parque Ind. Toluca 2000 Toluca 50200 Mexico RE: The tariff classification of a nonwoven tape from Taiwan Dear Ms. Cruz: In your letter dated April 16, 2019, you requested a tariff classification ruling. You submitted a sample of a nonwoven roll of textile tape. The tape is composed of polyester and rayon and has a polyethylene adhesive applied to one side. It is approximately 3 ¾ inches wide and will be put up on a cardboard roll. Both sides of the tape feature horizontal cuts at ¼ inch intervals that run the entire length of the roll. You indicate that the tape is designed to be used in the manufacture of headgear and waistbands. In your letter, you suggest that the nonwoven textile tape is classifiable under heading 5806, Harmonized Tariff Schedule of the United States (HTSUS) for narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). We disagree. The tape is nonwoven, therefore, classification in heading 5806 is precluded. You also suggest that the nonwoven textile tape is classifiable under heading 5603, HTSUS for nonwovens, whether or not impregnated, coated, covered or laminated. We disagree again. The tape has cuts along both sides and is considered to be further worked on, therefore it cannot be classified under heading 5603. The nonwoven tape meets the definition of a “made up” article according to the terms of Note 7 to Section XI, HTSUS, specifically Note 7 (a). The applicable subheading for the nonwoven tape will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent 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 adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division