The tariff classification of dispensers for bath tissues, wipes, paper towels and liquid soap from Hungary

N205137 March 7, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Bethany L. Aquino SCA Tissue North America LLC 1451 McMahon Drive Neenah, WI 54956 RE: The tariff classification of dispensers for bath tissues, wipes, paper towels and liquid soap from Hungary Dear Ms. Aquino: In your letter dated February 17, 2012, you requested a tariff classification ruling. Photographs of various types of wall mounted dispensers and replacement cassettes were submitted with your letter. The dispensers are made of molded plastics and are designed to be mounted onto the restroom walls of commercial buildings by means of screws. The products include dispensers for bath tissues, individual wipes, paper towels and liquid soap. Based on the illustrations included with your request, it appears that the dispensers for the bath tissues and wipes do not have mechanical features. It also appears that the paper towel dispensers identified as “Xpress Hand Towel Interfold Dispensers” are non-mechanical gravity feed dispensers of interleaved paper towels while the paper towel dispensers identified as “Matic© Hand Towel Roll Dispensers” may have mechanical features. It is unclear how the liquid soap dispensers operate. The applicable subheading for the plastic dispensers for bath tissues, wipes and paper towels, when those dispensers do not contain any mechanical features, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included, 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/. Your inquiry does not provide enough information for us to give a classification ruling on the soap dispensers, the Matic hand towel dispensers and the replacement cassettes for Matic dispensers. Your request for a classification ruling should include complete details about how each of these three products operates. How do the soap dispensers dispense liquids, i.e., by means of a pump, by means of a valve or by other means? If practical, provide a representative sample. Provide labeled schematics showing the internal components of each style of liquid soap dispenser and Matic paper towel dispenser. Specify whether each style is manual or battery operated. Provide a representative sample of a replacement cassette. What does each style of replacement cassette consist of? Are the cassettes specially designed for a specific dispenser? Do the cassettes have any mechanical parts? When this information is available, you may wish to consider resubmission of your request. 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, Thomas J. Russo Director National Commodity Specialist Division