CLA-2-73:RR:NC:N1:113 K88300
Mr. A.J. Voth
Steiner System
1841 Centre Point Circle
Suite 100
Naperville, IL 60563
RE: The tariff classification of a cloth towel dispenser from China.
Dear Mr. Voth:
In your letter dated July 21, 2004, you requested a ruling on tariff classification.
The merchandise is a cloth towel dispenser for use in industrial and institutional washrooms. It will be used to dispense a textile towel. The item consists of an outer cabinet/shell and an internal mechanism. The dispenser and its parts are made almost entirely of steel.
The applicable subheading for this product will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel. The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division