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NY H86562

January 10, 2002

CLA-2-84:RR:NC:1:103 H86562


TARIFF NO.: 8479.89.6500

Ms. Michelle Davis
Hellmann Worldwide Logistics, Inc.
7280 Alum Creek Drive, Suites A-D
Columbus, OH 43217

RE: The tariff classification of an automated paper towel dispenser from Taiwan

Dear Ms. Davis:

In your letter dated December 14, 2001 on behalf of Polymer Solutions Inc. doing business as GE Fitch you requested a tariff classification ruling.

With your inquiry you submitted a sample of the device (which, in accordance with your request, is being returned to you). The automated paper towel dispenser is intended for use in public restrooms at airports, train and bus terminals, restaurants, and similar establishments. It basically consists of a plastic housing measuring approximately 13.5 inches wide, 16 inches deep, and 9 inches high with a clear plastic locking cover, an electronic sensor, a rotating unit capable of holding two rolls of continuous paper toweling, a battery operated electric motor, and a dispenser roller. The unit operates in the same fashion as the automated water faucets often found in airport restrooms. Paper toweling is automatically unrolled and dispensed when the user’s hands are placed by the electronic sensor, thus breaking the sensor beam. The toweling is separated from the roll by manually tearing it against a serrated metal blade located in the front of the unit. When the paper toweling on one roll is exhausted, the towel holder can be manually rotated to allow the second roll to be utilized.

In your letter you suggested classifying the automated paper towel dispenser in subheading 8420.10.9080, Harmonized Tariff Schedule of the United States (HTS), a duty-free provision for calendering or other rolling machines, other than for metals or glass: other: other. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTS and are generally indicative of the proper interpretation of these headings. Customs believes they should always be consulted (see T.D. 89-80). According to the Explanatory Notes, heading 8420 encompasses machines which utilize the pressure of two or more parallel cylinders or rollers revolving with their surfaces in more or less close contact to perform certain specific operations. The automated paper towel dispenser does not contain two or more parallel cylinders or rollers revolving with their surfaces in more or less close contact, nor is dispensing one of the delineated functions listed in the ENs. Accordingly, the paper towel dispenser cannot be classified in subheading 8420.10.9080, HTS.

The applicable subheading for the automated paper towel dispenser will be 8479.89.6500, 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 2.8 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 646-733-3010.


Robert B. Swierupski

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