C86430 C8 Ruling Active

The tariff classification of an electric towel dispenser from the Republic of Korea

Issued May 6, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.6500

Headings: 8479

Product description

The tariff classification of an electric towel dispenser from the Republic of Korea

CBP rationale

The applicable subheading for the Clean Hand towel dispensing machine will be 8479.89.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: electromechanical appliances with self-contained electric motor: other.

Full text

NY C86430 May 6, 1998 CLA-2-84:RR:NC:1:103 C86430 CATEGORY: Classification TARIFF NO.: 8479.89.6500 Mr. Paul S. Choi Hanamac International, Ltd. One Bridge Plaza North, First Floor Fort Lee, NJ 07024 RE: The tariff classification of an electric towel dispenser from the Republic of Korea Dear Mr. Choi: In your letter dated April 9, 1998 you requested a tariff classification ruling. The Clean Hand is a wet towel dispensing machine which is intended to be mounted to the wall of a restaurant, hotel, airport, gymnasium, or other commercial establishment. The unit is equipped with a water container and holds a roll of disposable towels which are made of a non-woven rayon viscose material. The Clean Hand is available in two versions: the model WT-70MK, which contains an electric coil to heat the towels to a maximum of 70 degrees Centigrade, and the model WT-70MK3-1, which dispenses towels at room temperature. Depending on which button the user pushes, from 1 to 10 towels can be automatically dispensed. We assume the unit will be imported without a roll of towels. The applicable subheading for the Clean Hand towel dispensing machine will be 8479.89.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: electromechanical appliances with self-contained electric motor: other. The rate of duty will be 3.1 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 Alan Horowitz at 212-466-5494. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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