The tariff classification of a polystyrene paper towel dispenser from New Zealand.

NY D84319 November 20, 1998 CLA-2-39:RR:NC:SP:221 D84319 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Jane Jewett Talus 82 Scott Drive Westbrook, ME 04092 RE: The tariff classification of a polystyrene paper towel dispenser from New Zealand. Dear Ms. Jewett: In your letter dated October 29, 1998, you requested a tariff classification ruling. The sample submitted with your letter is marketed as the "Easi-Tear" single sheet paper towel dispenser. The roller core incorporates a spring which prevents the core from being turned for more than one revolution. Thus, a pull on the end of the towel roll causes the paper to be dispensed one sheet at a time. When the paper is ripped off, the core springs back to its original position. The dispenser is made of high impact polystyrene, and is designed to be mounted to a wall by means of the included screws. The sample is being returned as you requested. The applicable subheading for the paper towel dispenser 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division