811296 81 Ruling Active

The tariff classification of a ceramic soap/lotion dispenser from Taiwan.

Issued June 14, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.89.9080

Headings: 8424

Product description

It will be returned to you as requested. The submitted sample shows the article to be a soap/lotion dispenser, Blair Product number 255211, which measures approximately 8 inches high and will hold 10 ounces of soap or lotion. It is noted that the lotion reservoir is of ceramic material and is in the shape of a "cow" posed in a seated position. Further, the lotion is dispensed through a standard emulsion/gel dispensing pump glued to the "cow's" head.

CBP rationale

The applicable subheading for the ceramic soap/lotion dispenser, product number 25521, will be 8424.89.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids or powders.

Full text

NY 811296 June 14, 1995 CLA-2-84:S:N:N1:106 811296 CATEGORY: Classification TARIFF NO.: 8424.89.9080 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a ceramic soap/lotion dispenser from Taiwan. Dear Ms. Bonace: In your letter dated June 5, 1995, you requested a tariff classification ruling. You included a sample with your inquiry. It will be returned to you as requested. The submitted sample shows the article to be a soap/lotion dispenser, Blair Product number 255211, which measures approximately 8 inches high and will hold 10 ounces of soap or lotion. It is noted that the lotion reservoir is of ceramic material and is in the shape of a "cow" posed in a seated position. Further, the lotion is dispensed through a standard emulsion/gel dispensing pump glued to the "cow's" head. The applicable subheading for the ceramic soap/lotion dispenser, product number 25521, will be 8424.89.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 3.3 percent ad valorem. 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 Area Director New York Seaport

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