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NY N024171




March 13, 2008

CLA-2-39:OT:RR:E:NC:N1:113

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600; 8424.89.0000; 8302.50.0000

Ms. Jamie Castellanos
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of paper towel holders and a soap dispenser from China

Dear Ms. Castellanos:

In your letter dated February 29, 2008, you requested a tariff classification ruling.

The merchandise consists of three paper towel holders and a soap dispenser. The soap dispenser is identified as the Teardrop Pump Dispenser (item number 10029545). It is made of acrylic and steel. The dispenser can hold ten ounces of dishwashing liquid, hand lotion or soap on a kitchen sink or countertop. Item number 10036439 is the Teardrop Acrylic Paper Towel Holder. The upright rod that will hold the paper towel roll is made of acrylic and the base is made of metal. It is designed to rest on a kitchen countertop. The Stream Wall-Mount Paper Towel Holder (item number 10015243) is made of base metal. It features a cantilevered rod with an arrow point finial at its end. Mounting hardware is included.

The applicable subheading for the acrylic paper towel holder (item number 10036439) will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics, other, other. The duty rate will be 3.4 percent ad valorem.

The applicable subheading for the soap dispenser will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powdersother appliances, other. The duty rate will be 1.8 percent ad valorem.

The applicable subheading for the wall-mounted paper towel holder will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on item number 10041372, the Teardrop Upright Paper Towel Holder. Your request for a classification ruling should include the names of the specific types of metal(s) that comprise the article (steel, zinc, aluminum, copper, etc). If more than one metal is present in the item, please provide a breakdown by weight. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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