CLA-2-44:S:N:N8:230 889674
Mr. Chris Kuehler
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, TX 78246-0067
RE: Tariff classification of wooden towel rings, towel bars,
toilet paper holders and toothbrush holders from Taiwan
Dear Mr. Kuehler:
In your letter dated August 24, 1993, on behalf of Builders
Square, you requested a tariff classification ruling.
The ruling was requested on various bathroom accessories, photographs
of which were submitted. Item No. 10-201 is a towel ring made of wood which
is attached to a wooden backplate. Item No. 10-251 is a metal towel ring
attached to a wooden backplate. Item No. 10-203 appears to consist of a
ceramic dish on a wooden soap dish holder. Item Nos. 10-205 and 10-210 are
wooden toilet paper holders in different styles. Item No. 10-202 is a solid
wooden toothbrush holder to be mounted on a wall. Item Nos. 10-218, 10-224,
10-230 and 10-225 are wooden towel bars of various sizes and styles.
The applicable subheading for the wooden towel ring, the wooden toilet
paper holders, the wooden toothbrush holder and the wooden towel bars will be
4420.90.8000, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for wooden articles of furniture not falling within
chapter 94. The rate of duty will be 5.1 percent ad valorem.
Your inquiry does not provide enough information for us to give a
classification ruling on the metal towel ring or the soap dish holder. Your
request for a classification ruling should include an actual sample of each
of the articles and a breakdown by value of the component materials
comprising each of these two articles.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport