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NY 889674

September 9, 1993

CLA-2-44:S:N:N8:230 889674


TARIFF NO.: 4420.90.8000

Mr. Chris Kuehler
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, TX 78246-0067

RE: Tariff classification of wooden towel rings, towel bars, toilet paper holders and toothbrush holders from Taiwan

Dear Mr. Kuehler:

In your letter dated August 24, 1993, on behalf of Builders Square, you requested a tariff classification ruling.

The ruling was requested on various bathroom accessories, photographs of which were submitted. Item No. 10-201 is a towel ring made of wood which is attached to a wooden backplate. Item No. 10-251 is a metal towel ring attached to a wooden backplate. Item No. 10-203 appears to consist of a ceramic dish on a wooden soap dish holder. Item Nos. 10-205 and 10-210 are wooden toilet paper holders in different styles. Item No. 10-202 is a solid wooden toothbrush holder to be mounted on a wall. Item Nos. 10- 218, 10-224, 10-230 and 10-225 are wooden towel bars of various sizes and styles.

The applicable subheading for the wooden towel ring, the wooden toilet paper holders, the wooden toothbrush holder and the wooden towel bars will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the metal towel ring or the soap dish holder. Your request for a classification ruling should include an actual sample of each of the articles and a breakdown by value of the component materials comprising each of these two articles.

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.


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