CLA-2-39:S:N:N3G:221 869628

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of a tissue box wall holder from Taiwan.

Dear Mr. O'Neill:

In your letter dated December 4, 1991, on behalf of LuMar International Ent., Inc., you requested a tariff classification ruling. The sample submitted with your letter is a tissue box holder made of molded plastics material. The holder is intended for permanent installation on a wall using either two screws affixed through screw holes on the back of the holder, or using the two strips of adhesive tape attached to the back of the holder. Four prongs, two on the bottom of the holder and two on a spring loaded top portion, allow a cardboard tissue box to be securely attached onto the holder. The applicable subheading for the tissue box wall holder will be 3925.90.0000, Harmonized Tariff Schedule of the United States (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