The tariff classification of a wall shelf/paper towel dispenser from China.

NY L82255 February 11, 2005 CLA-2-39:RR:NC:SP:221 L82255 CATEGORY: Classification TARIFF NO.: 3925.90.0000; 4420.90.8000 Ms. Renee Mazer Amazer Inc. 2732 139th Drive Thornton, CO 80602 RE: The tariff classification of a wall shelf/paper towel dispenser from China. Dear Ms. Mazer: In your letter dated January 26, 2005, you requested a tariff classification ruling. Photographs were provided with your letter. The product is a combination wall shelf and paper towel dispenser. It is said to be composed of plastic and/or medium density fiberboard. It is designed to be hung on a wall. The top of the shelf is removable. The applicable subheading for those wall shelves/ paper towel dispensers that are composed of plastic 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. The applicable subheading for those wall shelves/paper towel dispensers that are composed of fiberboard will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. Before we can issue a ruling for those wall shelves/paper towel dispensers that are composed of both plastic and fiberboard, we need a sample and a cost breakdown showing individual costs for the plastic and the fiberboard. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division