The tariff classification of a toilet paper holder from China
Issued September 23, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7324.90.0000
Headings: 7324
Product description
The merchandise is a double toilet paper holder made of steel wire (item number 52030). The top of the holder dispenses toilet paper and the bottom stores a spare roll. The double holder hangs from the side of the toilet tank. It measures approximately 9 inches long by 5.75 inches wide by 5.5 inches deep.
CBP rationale
The applicable subheading for the toilet paper holder will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other.
Full text
NY L87315 September 23, 2005 CLA-2-73:RR:NC:N1:113: L87315 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a toilet paper holder from China Dear Ms. Marcoux: In your letter dated September 7, 2005, you requested a tariff classification ruling. The merchandise is a double toilet paper holder made of steel wire (item number 52030). The top of the holder dispenses toilet paper and the bottom stores a spare roll. The double holder hangs from the side of the toilet tank. It measures approximately 9 inches long by 5.75 inches wide by 5.5 inches deep. The applicable subheading for the toilet paper holder will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other. The rate of duty will be free. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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