The tariff classification of a paper towel holder from Indonesia

N024595 March 20, 2008 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a paper towel holder from Indonesia Dear Ms. Davidson: In your letter dated February 29, 2008, you requested a tariff classification ruling. The merchandise is identified as the Nickel Tug Paper Towel Holder (item number 10046314). In your letter, you state that the sample you submitted has a different identification number (item number 10041370) but that it is basically the same product. It is a countertop paper towel holder made of nickel-plated stainless steel. Rubber friction fins on the upright rod allow towels to be removed with one hand. The towel holder measures approximately 13.5 inches in height and 6.5 inches in diameter at its base. The applicable subheading for the paper towel holder will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware. The duty rate will be 2 percent ad valorem. Articles classifiable under subheading 7323.93.0060, HTSUS, which are products of Indonesia, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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