The tariff classification of toilet paper holders from India.

NY K81344 December 5, 2003 CLA-2-73:RR:NC:N1:113 K81344 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Ms. Fawn P. Scott Park Designs 405 Gateway Drive (27534) P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of toilet paper holders from India. Dear Ms. Scott: In your letter dated November 17, 2003, you requested a ruling on tariff classification. The merchandise is a toilet paper holder. The holder may be made of powder-coated iron or painted iron. The applicable subheading for this product will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware of iron or steel, other. The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division