CLA-2-83:OT:RR:NC:N1:121
Zach Means
Dude Products, Inc.
3501 N. Southport Ave. 476
Chicago, IL 60657
RE: The tariff classification of a steel, wall mounted, wipes dispenser and toilet paper holder from China
Dear Mr. Means:
In your letter dated May 4, 2023, you requested a tariff classification ruling. The submitted sample was examined and will be retained by this office.
The item under consideration is described as a Wipes Dispenser Stash-Box. It is a wall mounted, lidded box, with a toilet paper holder that is attached to the underside of the box. It is made of stainless steel. The toilet paper arm is screwed into the bottom of the box and can be attached to open to the left or right. The box measures 6.5 inches long x 4.7 inches wide x 2.3 inches deep and can hold a package of disposable sanitary wipes or other items. The complete product measures 5.7 inches high. Mounting hardware to attach the toilet paper holder to the box and to attach the complete product to a wall is included.
You stated that you had originally classified the Wipes Dispenser Stash-Box under subheading 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary ware and parts thereof; but suggested that this item may be more appropriately classified under subheadings or 7323.93.0080, HTSUS, which provides for Table, kitchen or other household articles and parts thereof… Of stainless steel…Other. We disagree with both classifications.
In Moen Inc. vs. United States (2018) the Court of International Trade (CIT) considered if a metal, wall mounted, toilet paper holder is properly classified as sanitary ware under subheading 7324.90.0000, HTSUS, or as a hat-rack, hat-peg, bracket, and similar fixture under subheading 8302.50.0000, HTSUS. The CIT determined that subject metal, wall mounted, toilet paper holder is classified under HTSUS subheading 8302.50.00. In that case, the CIT determined the phrase “similar fixtures” included all types of “racks” that are: 1) made of base metal; 2) affixed to a wall; and 3) used to hang, hold, or support other items. In our opinion, this Wipes Dispenser Stash-Box meets all three of these factors and would be considered a rack under 8302.50.0000.
You proposed the Wipes Dispenser Stash-Box should be classified as a household item under subheading 7323.93.0080 because it is not itself sanitary ware since it used to store and hold household items and can be vertically affixed anywhere within the household. You noted that this product is currently advertised to “store crib packs, singles, chargers, cash, remote controls, batteries, Tamagotchi’s, tacos, hot sauce and more”. It is our opinion that this Wipes Dispenser Stash-Box is more specifically provided for in 8302.50 (hat-racks, hat-pegs, brackets and similar fixtures) than in 7323.93.0080 (Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Of stainless steel…Other.) Additionally, Section XV, Note 2 (c), states that articles of chapter 82 or 83 are excluded from chapters 72 to 76 and 78 to 81. Because the Wipes Dispenser Stash-Box can be classified under 8302.50.0000, and because goods classified under Chapter 83 are subject to Section XV, Note 2 (c), the Wipes Dispenser Stash-Box is excluded from classification under both Chapter 73 provisions you had suggested.
The applicable subheading for the Wipes Dispenser Stash-Box will be 8302.50.0000, HTSUS, which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.50.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division