CLA-2-73:OT:RR:NC:N5:121
Irene Lew
Gatco Inc
1550 Factor Ave.
San Leandro, CA 94577
RE: The tariff classification of steel toilet paper holder from Taiwan
Dear Ms. Lew:
In your letter dated August 6, 2025, you requested a tariff classification ruling.
The article under consideration is described as a Toilet Tissue Holder with Storage, product series 1443. This
toilet tissue holder stands on the floor and measures 21.13 inches high and holds up to 4 toilet paper rolls at a
time. You indicate that the toilet tissue holder with storage is made of 96% low-carbon steel and 4% zinc and
is available in chrome, satin nickel, and brushed brass finishes. It consists of a flat rectangular base, a vertical
steel rod that measures 21.13 inches tall, with a horizontal rod at the top that measures 6.88 inches long, and
a round metal piece near the bottom of the vertical rod to support the rolls of tissue. The horizontal bar flips
upward to store and remove the extra rolls of toilet paper. You state its primary use is residential; however, it
can also be used in commercial settings.
The applicable subheading for the freestanding toilet paper holder with storage, product series 1443, will be
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. The rate of duty will be free.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.81.90, in addition to subheading 7324.90.0000, HTSUS. Derivative iron or
steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Taiwan will be
subject to an additional ad valorem rate of duty of 20 percent. For products covered by heading 9903.81.90
this additional duty applies to the non-steel content of the merchandise. At the time of entry, you must report
the Chapter 99 heading applicable to your product classification, i.e. 9903.02.60, in addition to subheading
7324.90.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division