Ms. Francine Ramsey
Hampton Direct Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a plastic note paper roll dispenser with magnet and a note paper roll refill from Vietnam
Dear Ms. Ramsey:
In your letter dated November 1, 2007 you requested a tariff classification ruling.
The submitted illustration depicts an item identified as a Note Paper Roll Dispenser, SKU# 63420 and another item identified as a Note Paper Roll Refill, SKU# 63425.
The dispenser is made of polypropylene plastic material and has a magnet on the back, so that it can adhere to a refrigerator, file cabinet or most any other smooth metal surface. It is comprised of a frame with a removable central spindle, on which an included roll of paper is situated. The note paper can be used for memos, reminders or grocery lists. Located under the spindle is a plastic serrated bar which is designed for the purpose of facilitating the tearing off of paper at a desired length.
Located on the top section of the frame of the dispenser are two plastic clips that are designed to hold a pen or a marker, neither of which are included. There are also two plastic hooks, one located on each of the two ends of the bottom section of the dispenser, from which key rings, which are not included, can be hung. The dispenser measures approximately 6 inches long by 5 inches wide by 2-1/2 inches in diameter overall. In addition, note paper roll refills will be imported separately. The note paper roll measures 3-3/4 inches wide by 50 feet long when unrolled.
The Note Paper Roll Dispenser is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Not only does the plastic frame contain a spindle to hold a roll of paper, but it also contains plastic clips to hold a writing instrument and plastic hooks from which to hang other items such as keys, that need to be conveniently located. It also has the ability to facilitate the tearing off of paper at a desired length by use of a plastic serrated bar.
When the included roll of paper is completely consumed, the dispenser can still be used, as additional roles of paper can be purchased and mounted into the dispenser. The magnet is used to position this item in a convenient location, but does not assist in the functioning of the dispenser or writing instrument holder. Therefore, it is the opinion of this office that the plastic components of this item provide the Note Paper Roll Dispenser with the essential character, within the meaning of GRI 3(b).
The applicable subheading for SKU# 63420 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for SKU# 63425 will be 4810.13.7040, HTSUS, which provides for paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size: Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibers obtained by a mechanical or chemi-mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers: in rolls: other: other: other: other. The rate of duty will be free.
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.
Robert B. Swierupski