894786 89 Ruling Active

The tariff classification of a sprayer and a dispenser from Germany.

Issued February 22, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.20.1000, 8424.89.0080

Headings: 8424

Product description

You submitted samples of the subject merchandise with your request. The Sprayette IV sprayer is used to spray liquids such as window cleaning fluids and the like. The main components consist of a spray head dispenser, a simple piston pump with spring return and fluid accumulator, plastic dip tube, the length of which differs according to the product and container, shroud closure, which torques down on the container, and plastic hood. The Sd 200 dispenser is used to dispense measured amounts of emulsions and gels such as hand and body lotions, liquid soap and the like. The components of this gel dispenser are similar to those of the sprayer except that the dispenser head is wide-mouthed to allow for the flow of the gel.

CBP rationale

The applicable subheading for the Sprayette IV sprayer will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for simple piston pump sprays. The applicable subheading for the Sd 200 dispenser will be 8424.89.0080, (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids.

Full text

NY 894786 February 22, 1994 CLA-2-84:S:N:N1:106-894786 CATEGORY: Classification TARIFF NO.: 8424.20.1000; 8424.89.0080 Mr. Donald G. Karafil Calmar Inc., 2550 Kenskill Avenue Washington Court House, OH 43160 RE: The tariff classification of a sprayer and a dispenser from Germany. Dear Mr. Karafil: In your letter dated February 9, 1994 you requested a tariff classification ruling. You submitted samples of the subject merchandise with your request. The Sprayette IV sprayer is used to spray liquids such as window cleaning fluids and the like. The main components consist of a spray head dispenser, a simple piston pump with spring return and fluid accumulator, plastic dip tube, the length of which differs according to the product and container, shroud closure, which torques down on the container, and plastic hood. The Sd 200 dispenser is used to dispense measured amounts of emulsions and gels such as hand and body lotions, liquid soap and the like. The components of this gel dispenser are similar to those of the sprayer except that the dispenser head is wide-mouthed to allow for the flow of the gel. The applicable subheading for the Sprayette IV sprayer will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for simple piston pump sprays. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the Sd 200 dispenser will be 8424.89.0080, (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids. The rate of duty will be 3.7 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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