3919.90.50.40 - Transparent tape

This HTS category, 3919.90.50.40, specifically covers transparent tape made of plastics. Transparent tape, often referred to as clear tape or packing tape, is characterized by its translucent or see-through appearance and its adhesive properties. It is typically used for sealing, binding, or mending, where visibility of the underlying surface is desired. The material composition, being plastic, dictates its placement within Chapter 39, while its flat, flexible form as tape places it under the broader heading of self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes.

To distinguish this category from its siblings, it is crucial to consider the defining characteristic of transparency. While 3919.90.50.10 covers reflectorized sheeting, and 3919.90.50.20 encompasses filament-reinforced tape, and 3919.90.50.30 is designated for electrical tape, this subcategory is specifically for tape that is *not* reflectorized, *not* filament-reinforced, and *not* designated for electrical insulation purposes. It is distinct from the general "Other" category (3919.90.50.60) by its explicit transparency.

As this HTS code represents a leaf node, there are no further subcategories under 3919.90.50.40. Therefore, the classification is finalized at this level based on the material (plastic), form (tape), adhesive nature, and most importantly, its transparency. When classifying, focus on the visual property of the tape itself, as well as its intended general-purpose application rather than specialized functions like reinforcement, reflection, or electrical insulation.