Cellophane Tape Backing Film from China
Clear 0.035 mm regenerated cellulose film serving as backing for transparent adhesive tapes. Under HTS 3920.79.10.00 as unreinforced, noncellular sheet of cellulose derivative ≤0.076 mm thick. Excludes combined adhesive layers.
Duty Rate — China → United States
41.2%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0225%Except as provided in headings 9903.88.12, 9903.88.17, 9903.88.20, 9903.88.54, 9903.88.59, 9903.88.61, 9903.88.63, 9903.88.66, 9903.88.67, 9903.88.68, 9903.88.69, or 9903.88.70, articles the product of China, as provided for in U.S. note 20(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(d)
Import Tips
• Import backing only, not tape assembly (3506.91 if adhesive included); lab test for 95%+ cellulose per note (a)(1)
• Pitfall: thickness variation leading to average >0.076 mm rejection