CLA-2-44:RR:NC:GI:230 A84370
Mr. Michael Rosbach,
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a Wooden Paper Towel Holder from China; tableware; kitchenware; articles of furniture
Dear Mr. Rosbach:
In your letter dated June 3, 1996, you requested a tariff classification ruling.
The product in question is identified as Rite Aid item #960306. It is a paper towel holder made of oak wood. It is packaged in a cardboard box unassembled. When assembled, it measures 11.5 inches high by 7 inches wide at the base. It holds a roll of paper towels upright and sits on a counter, table, or other flat surface. The wooden paper towel holder is manufactured in China and purchased FOB Hong Kong. A sample was submitted.
The subject wooden paper towel holder is a general use article which can be used anywhere in a household or other locations. It is not limited in use to a household article in the nature of tableware or kitchenware.
The applicable subheading for the oak wood paper towel holder will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 4.3 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division