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NY 886484



June 9, 1993

CLA-2-44:S:N:N8:230 886484

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Mr. Warren E. Coe
Amway Corporation
7575 E. Fulton Road - Dept. 52-2A
Ada, Michigan 49355

RE: The tariff classification of wooden "wrapping centers" (holders/dispensers for paper towels, aluminum foil, etc.) from Taiwan.

Dear Mr. Coe:

In your letter dated May 19, 1993, you requested a tariff classification ruling.

Descriptions and photographs of two items were submitted for our review. Both articles are said to be wooden "wrapping centers," or "wrapping stations," of a kind normally used near the food preparation area in a kitchen. Each consists of an attractive frame forming a kind of open cabinet which supports three parallel, horizontal rollers. The rollers are designed to hold and dispense cling film wrap, aluminum foil and paper towels.

The two models in question, SKU No. J2567 (walnut finish) and SKU No. X5895 (pine finish), are nearly identical with the exception of being made of different types of wood. It appears that both articles are of a kind normally mounted on a wall.

The applicable subheading for the wooden "wrapping centers" will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1%.

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

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