The tariff classification of a plastic scented toilet paper roller from China

N099440 April 28, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Valerie Jacobs Family Dollar Services, Inc. 10401 Monroe Rd Matthews, NC 28105 RE: The tariff classification of a plastic scented toilet paper roller from China Dear Ms. Jacobs: In your letter dated March 26, 2010, you requested a tariff classification ruling. The submitted sample is identified as Roller Fresh 2 Scented Rollers. It consists of 2 plastic hollow cylindrical toilet paper rollers, each individually wrapped in foil and packaged together for retail sale. The rollers are slotted and contain tiny beads which emit a “Vanilla” scent. Other available scents are “Hawaiian Surf”, “Ocean Breeze” and “Lavender”. Each roller is comprised of two halves, which are fitted, one into the other, at the center. There is an internal metal spring that allows for compressing the roller somewhat, in order to facilitate fitting into a bathroom toilet paper holder. Each roller measures approximately 6” in length and 1” in diameter. You have suggested that this item is correctly classified in subheading 3924.90.5600 based on the fact that the rollers can be used after the scent has been depleted and that the scent is an accent to the primary use of the item as a toilet paper dispenser. We agree with your suggestion. As you requested, the sample will be returned to you. The applicable subheading for the Roller Fresh 2 Scented Rollers will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division