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NY C86894

May 22, 1998

CLA-2-39:RR:NC:SP:221 C86894


TARIFF NO.: 3925.90.0000

Mrs. Wynelle Spurgeon
Trans-World Shipping Service, Inc.
3206 Frenchmens Road
P.O. Box 795
Toledo, Ohio 43697-0795

RE: The tariff classification of a soap dispenser housing from Taiwan.

Dear Mrs. Spurgeon:

In your letter dated May 4, 1998, on behalf of Betco Corporation, you requested a tariff classification ruling.

The sample included with your letter is described as a vandal-resistant soap dispenser. It is composed of molded plastics and designed for permanent installation to a wall either by means of the adhesive strips on the back panel, or by screws which will fit into the slots on the back panel. Though described as a dispenser, the product does not incorporate any mechanical components nor does it actually project, disperse, or spray the soap. Rather, it acts as a housing which will be fitted with a replaceable soap dispensing cartridge. When a push panel on the lower front of the housing is depressed, it presses onto the valve at the base of the soap cartridge, releasing a quantity of soap. The housing will not be imported with the soap cartridge. However, it may be imported with a towelette intended for cleaning the surface on which the housing will be mounted by means of the adhesive strips. As long as the housing and towelette are imported packaged together for retail sale, the two components will be considered to be a set, with the housing imparting the essential character.

The applicable subheading for the soap dispenser housing 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.
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 212-466-5580.


Robert B. Swierupski

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