The tariff classification of a paper towel holder from China

N023885 March 5, 2008 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Troy D. Crago Atico International, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a paper towel holder from China Dear Mr. Crago: In your letter dated February 26, 2008, you requested a tariff classification ruling. The merchandise is a countertop paper towel holder (item number A038QA00517). The holder is made of steel with a wooden base. It measures approximately 13 inches in height and 5 inches in diameter at its base. The applicable subheading for the paper towel holder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division