CLA-2-73:OT:RR:NC:N1:121
Mr. Tom Gould
Tom Gould Customs Consulting, Inc.
3807 Sierra Hwy, Suite 6
PMB 4617
Acton, CA 93510-1256
RE: The tariff classification of combination paper towel/waste receptacle units from Mexico
Dear Mr. Gould:
In your letter dated June 30, 2011, you requested a tariff classification ruling on behalf of American Specialties, Inc. Photographs of the merchandise were submitted with your request.
The merchandise under consideration is described as Paper Towel Dispenser and Waste Receptacle Combination Units. These units are designed to be mounted on the walls of commercial, institutional and industrial restrooms in hotels, office buildings, schools and other buildings. Please note that although your letter refers to a wide range of units, specific information has been submitted for two units (Models 0469 and 04692); consequently this ruling addresses the classification of only these models. Both models are made of stainless steel, measure 56 inches high by 17-1/4 inches wide, and feature locking doors that secure the towel dispensers and locking waste receptacles.
Model 0469 comprises a manual paper towel dispenser and a waste container. This unit can hold and dispense 800 standard multi-fold or 600 standard C-fold paper towels and has a waste capacity of 12 gallons. The towel dispenser is a gravity-feed dispenser; the towels are self-feeding until supply is depleted.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration. In this case, Model 0469 is a composite good. Neither the manual towel dispenser nor the waste receptacle imparts its essential character; consequently, it is classified in accordance with GRI 3(c), under the heading that occurs last in numerical order. The waste dispenser is provided for in heading 7323, HTSUS, as table, kitchen and other household articles of iron or steel, and the towel dispenser is provided for in heading 7324, HTSUS, as sanitary ware of iron or steel. Accordingly, by application of GRI 3(c), Model 0469 is classified in heading 7324, HTSUS.
The applicable subheading for the stainless steel, manual Paper Towel Dispenser and Waste Receptacle Combination Unit (Model 0469) will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free.
Model 04692 comprises a lever operated paper towel dispenser and a waste container. This unit can hold and dispense one 800 foot long, 8 inch diameter by 8 or 9 inch wide standard towel roll and one stub roll up to 4 inches in diameter. It has a waste capacity of 18 gallons.
In your letter, you propose classifying Model 04692, a combination paper towel dispenser/waste receptacle, as sanitary ware in heading 7324, HTSUS. Submitted specifications show that this is not a “pull core” dispenser. Model 04692 incorporates a mechanical lever operated dispensing mechanism. This fact was confirmed during a telephone conversation you had on July 25, 2011 with a member of my staff. In view of presence of the mechanical features, the applicable subheading for the Model 04692 combination paper towel dispenser/waste receptacle will be 8479.89.9899, 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.
You also request the classification of the Model 04692 paper towel dispenser if imported separately from the waste receptacle. Separately imported mechanical Model 04692 paper towel dispensers would also be classified in subheading 8479.89.9899, HTSUS.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division