The tariff classification of a Manual Towel Dispenser from China

N294423 March 7, 2018 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9499 Mr. Jeffrey A. Ogar Georgia-Pacific LLC 133 Peachtree Street NE 43rd Floor Atlanta, GA 30303 RE: The tariff classification of a Manual Towel Dispenser from China Dear Mr. Ogar: In your letter dated February 15, 2018, you requested a tariff classification ruling. You are importing SKU number 54338, a Push Paddle Manual Towel Dispenser. The mechanical push paddle towel dispenser does not contain any batteries or electricity to dispense the towels. The dispenser is used to hold and dispense a roll of paper towels. It is mounted to a wall using roll support brackets made of polycarbonate plastic. The housing/back cover is made of acrylomitrile butadiene styrene (“ABS”). The dispenser measures approximately 12.5” (W) x 10.6” (D) x 14.4” (H). It weighs approximately 6.5 pounds without the paper. The dispenser contains a holder for the roll of towels and an assembly which consists of a sub-assembly chassis which is comprised of a plastic push paddle mechanism connected to gears which turns a plastic roller. The roller contains elastomer to grip the paper that turns mechanically on a metal shaft. The paper towels are dispensed using the user’s manual power. The dispenser is imported complete but without the paper towels. The applicable subheading for the Push Paddle Manual Towel Dispenser, SKU number 54338 will be 8479.89.9499, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other … Other”. The rate of duty will be 2.5 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 https://hts.usitc.gov/current. 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 Patricia O’Donnell at patricia.k.odonnell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division