CLA-2-84:OT:RR:NC:1:104
Mr. Donald S. Stein
Greenberg Traurig, LLP
2101 L Street, N.W., Suite 1000
Washington, D.C. 20037
RE: The tariff classification of Stainless Steel Covers for Paper Towel Dispensers from China
Dear Mr. Stein:
In your letter dated April 4, 2013, you requested a tariff classification ruling on behalf of Kimberly-Clark Corporation. Photographs and detailed information of the merchandise were submitted with your request.
The “Touch-less Hard Roll Towel Recessed Dispenser Housing, Stainless Steel”, Item Number 31501, is constructed of stainless steel and measures approximately eleven inches wide by fifteen inches high and four inches in depth. The housing is a cover/outer shell which can be used interchangeably in any one of three versions of paper towel dispensing modules, i.e., the Manual Module Code 31480, the Electronic Module Code 31499, and the NG Module Code 31497. The same dispenser housing that is incorporated into a manual paper towel dispenser can also be incorporated into paper towel dispensers that rely on mechanical or electromechanical features to dispense paper towels. The housings in question are said to be shipped separate from the dispensing modules. At time of importation, it is unknown into which dispensing module the dispenser housings will be incorporated.
At time of importation, the housings in question are recognizable as parts of paper towel dispensers. However, they cannot be recognized at being parts of any particular dispenser, i.e., manual, mechanical or electromechanical. Parts of manual paper towel dispensers are classified under subheading 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sanitary ware and parts thereof, of iron or steel: Other, including parts”. Parts of paper towel dispensers operated by use of a mechanical or electromechanical mechanism are properly classified under HTSUS subheading “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other”.
General Rule of Interpretation (“GRI”) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. Under GRI 3(a), the heading which provides the most specific description of the article is preferred to a heading which provides a more general description. In this instance, there are two headings which equally provide specific descriptions of the housings. GRI 3(b) relates to (1) mixtures, (2) composite goods or (3) goods put up in sets for retail sales. As the housings fail to meet the terms of GRI 3(a) and GRI 3(b), they are classifiable in accordance with GRI 3(c). 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 instance, subheading 7324.90.0000, HTSUS, and subheading 8479.90.9496, HTSUS, equally merit consideration.
In accordance with GRI 3(c), the applicable subheading for the “Touch-less Hard Roll Towel Recessed Dispenser Housing, Stainless Steel”, Item Number 31501, will be 8479.90.9496, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division