The tariff classification of a mechanical paper roll towel dispenser from China

N359733 March 17, 2026 CLA-2-84:OT:RR:NC:N1 104 CATEGORY: Classification TARIFF NO.: 8479.89.9599 Scott Hoffman Trans American Customshouse Brokers 300 Airborne Parkway, Suite 212 Danvers, NY 14225 RE: The tariff classification of a mechanical paper roll towel dispenser from China Dear Mr. Hoffman: In your letter dated March 13, 2026, on behalf of your client, Foodware, LLC, you requested a tariff classification ruling. The product in question is the Simplicity Essence Paper Towel Dispenser, model number T7400TBK. This wall-mounted, hands-free dispenser is constructed largely of plastic and measures approximately 15 (l) x 30 (w) x 10 (h) inches. The dispenser does not have a motor or sensors, and does not use electricity or batteries. It accepts an 8 inch wide paper roll. To operate the device, the user pulls on the hanging portion of the paper towel, which activates an internal mechanism that automatically advances and cuts a 10 inch sheet of paper. The dispenser has a hinged front for loading and a lock to prevent tampering. It also features a compartment for a stub roll (a nearly empty roll); the dispenser automatically switches to the new roll once the stub roll is finished. Finally, dispenser has an external side wheel to advance the first piece of paper through the dispenser opening. The applicable subheading for the Simplicity Essence Paper Towel Dispenser, model number T7400TBK, will be 8479.89.9599, 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 general rate of duty will be 2.5 percent ad valorem The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division