CLA-2-44:S:N:N1:230 851462
Ms. Loraine K. Feith
New Zealand Trade Development Board
New Zealand Embassy
37 Observatory Circle NW
Washington, D.C. 20008
RE: The tariff classification of paper towel dispensers from New
Zealand
Dear Ms. Feith:
In your letter dated April 10, 1990, you requested a tariff
classification ruling on behalf of Morgan Design Limited of New
Zealand.
The ruling was requested on two models of paper towel
dispensers. One model, a sample of which was submitted, is made
of wood and plastic and the other model is all plastic. The
paper towel dispensers consist of either a wood or plastic
mounting rack designed to be mounted on a wall with two screws
which are included. The wood or plastic rack holds a plastic
rotating bar with a spring mechanism on which a paper towel roll
is placed.
The applicable subheading for the wood and plastic paper
towel dispenser will be 4420.90.8000, Harmonized Tariff Schedule
of the United States (HTS), which provides for wooden articles of
furniture not falling within chapter 94. The rate of duty will
be 5.1 percent ad valorem.
The applicable subheading for the plastic paper towel
dispenser will be 3925.90.0000, HTS, which provides for builders'
ware of plastics, not elsewhere specified or included, other.
The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport