&&The good at issue is a “Nikkalite” Conspicuity Tape. This tape is described as having a polycarbonate film with acrylic film surface protection. It is single ply and is 0.012” thin with a high tack pressure adhesive and is presented in 2” x 50 yard rolls for retail sale. It has a warranty of 7 years and is DOT-C2 compliant.

&&In the advance ruling submission, you have suggested that the correct tariff classification number is 3919.90.00.90.&&&&Consideration was given to Chapter 39 of the Customs Tariff. The Explanatory Notes to heading 39.19 state that "this heading covers all self-adhesive flat shapes of plastics, whether or not in rolls, other than floor, wall or ceiling coverings of heading 39.18. The heading is, however, limited to flat shapes which are pressure-sensitive, i.e. which at room temperature, without wetting or other addition, are permanently tacky (on one or both sides) and which firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure".&&&&Based on the available information and the above description, the subject product is a plastic tape, in rolls not exceeding 20 cm in width. This tape is coloured and contains a pressure-sensitive self-adhesive layer. It therefore meets the terms of heading 39.19 as a self-adhesive tape. The classification number for this product is 3919.10.99.19 in accordance with General Interpretative Rule 1.&&