The tariff classification of a plastic toilet paper roller from Germany.

N004621 January 12, 2007 CLA-2-39:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Gail P. Mason Airbus North America Holdings, Inc. 21780 Filigree Court Ashburn, VA 20147 RE: The tariff classification of a plastic toilet paper roller from Germany. Dear Ms. Mason: In your letter dated December 19, 2006, you requested a tariff classification ruling. The plastic toilet paper roller is identified as item number D2547093815000. This toilet paper roller will be used in an airplane cabin toilet paper holder. The applicable subheading for the plastic toilet paper roller will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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/. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division