The tariff classification of a towel dispenser and disposable towel material from Korea, China, or Indonesia

NY H82194 June 26, 2001 CLA-2-84:RR:NC:1:103 H82194 CATEGORY: Classification TARIFF NO.: 8479.89.6500; 5603.92.0090 Mr. Len W. Lesiak Hoglund & Moyles, Inc. PO Box 66373 O’Hare International Airport Chicago, IL 60666 RE: The tariff classification of a towel dispenser and disposable towel material from Korea, China, or Indonesia Dear Mr. Lesiak: In your letter dated May 31, 2001 on behalf of Syner-Mar you requested a tariff classification ruling. With your inquiry you submitted a descriptive brochure on a hot towel dispensing machine which you stated is similar to the machine your client will import. The dispenser is intended for use in restaurants, hotels, restrooms, locker rooms, and similar areas. It consists of a wall mounted cabinet which holds a roll of disposable toweling and a water reservoir which is electrically heated. At the push of a button the towel material is automatically unrolled, sprayed with the hot water, and then cut into a ten inch long disposable hot towel which is ejected from the unit. Each roll contains enough material for 120 towels. While the literature does not specifically describe how the towel material is unrolled, we assume the dispenser incorporates an electric motor for this purpose. Your inquiry also included a roll of toweling material, which you claimed is made of wood pulp. However, examination of the submitted sample roll reveals it is a hydroentangled nonwoven of unspecified man-made fibers which weighs approximately 50 grams per square meter. The applicable subheading for the hot towel dispensing machine will be 8479.89.6500, Harmonized Tariff Schedule of the United States (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. The applicable subheading for the toweling material will be 5603.92.0090, HTS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated: other: weighing more than 25 g/m2 but not more than 70 g/m2: other. The rate of duty will be free. The toweling material falls within textile category designation 223. Based upon international textile trade agreements products of Korea, China or Indonesia are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division