The tariff classification of paper towel dispensers from NewZealand

NY 851462 May 3, 1990 CLA-2-44:S:N:N1:230 851462 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 3925.90.0000 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