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NY N023821




February 29, 2008

CLA-2-83:OT:RR:E:NC:N1:121

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.50.0000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a paper towel holder from China

Dear Ms. Davidson:

In your letter dated February 25, 2008, you requested a tariff classification ruling.

The merchandise is a wall-mounted paper towel holder (item number 10046313) made of nickel-plated steel. The steel rod that supports the roll of paper towels has a rubber coating. There are rubber friction fins on the rod to secure the roll and allow paper towels to be removed with one hand. Mounting hardware is included.

The applicable subheading for the paper towel holder will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. 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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,

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