Carton Sealing Tape

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This product is "paper tape", with high adhesion, with light resistance, aging resistance and heat-resistance. The metals, plastics, cardboard, fabric, leather and rubber, have a higher strength of adhesion, are widely used in communications, electronics, home appliances and other industries. This product with cellulose wadding base, made of acrylic adhesive coating on both sides. On the surface, consistent with the heading notes on interpretation--headings 4811 "single-sided or double-sided in part or in whole with kaolin or other inorganic substances, surface coating materials other than paper, paperboard, cellulose wadding and webs of cellulose fibers", seems to be classified in heading 4811.
However, if further analysis can be found. This product is called "paper tape", that in accordance with the General logic, its main functions will be "glue". In this product, as substrate material for "cellulose wadding" only play a role in strengthening and backing, does not have "bonded" function, in other words, do not constitute the basic features of this product. Acts as a true "glue" effect, apparently "cellulose wadding" coating on the "Acrylic adhesives".
So, according to the general rule of three (two), this product should be "material or component constitutes basic characteristics of goods classified", that is, according to
Is to "glue" effect "acrylic adhesive" classified in heading 3506 (tariff 10%).
In General, reporting "tape" when such goods, whether or not the product is based on cellulose wadding or textile fabrics (for example, non-woven fabric) as substrate, as long as the adhesive coating on the surface and the coating of adhesive material up to the product's main role, according to "glue" classified under heading 3506. Four, by analogy:
After the presentation, I believe readers have to "tape" classification methods have an understanding. So, imagine if this "double-sided tape" of the base material is not "cellulose wadding" instead of "plastic", whether it was related to "glue" classified in heading 3506.