Description. The Under Cabinet Paper Towel Holder is constructed from high-quality SUS 304 stainless steel, offering exceptional durability and resistance to water, rust, and deformation. Its sturdy build ensures reliable use even in humid environments like kitchens and bathrooms. Designed for more than just paper towels, this multifunctional holder can also store items like plastic wrap or dish towels. The compact, space-saving layout helps free up countertop space while maintaining easy access to essentials. Suitable for use on cabinet edges, flat walls, restrooms, or bathrooms, it brings both style and utility to any setting.