CLA-2-39:RR:NC:SP:221 C86894
Mrs. Wynelle Spurgeon
Trans-World Shipping Service, Inc.
3206 Frenchmens Road
P.O. Box 795
Toledo, Ohio 43697-0795
RE: The tariff classification of a soap dispenser housing from
Taiwan.
Dear Mrs. Spurgeon:
In your letter dated May 4, 1998, on behalf of Betco
Corporation, you requested a tariff classification ruling.
The sample included with your letter is described as a
vandal-resistant soap dispenser. It is composed of molded
plastics and designed for permanent installation to a wall either
by means of the adhesive strips on the back panel, or by screws
which will fit into the slots on the back panel. Though
described as a dispenser, the product does not incorporate any
mechanical components nor does it actually project, disperse, or
spray the soap. Rather, it acts as a housing which will be
fitted with a replaceable soap dispensing cartridge. When a push
panel on the lower front of the housing is depressed, it presses
onto the valve at the base of the soap cartridge, releasing a
quantity of soap. The housing will not be imported with the soap
cartridge. However, it may be imported with a towelette intended
for cleaning the surface on which the housing will be mounted by
means of the adhesive strips. As long as the housing and
towelette are imported packaged together for retail sale, the two
components will be considered to be a set, with the housing
imparting the essential character.
The applicable subheading for the soap dispenser housing
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 Part 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 Joan
Mazzola at 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division