M80049 M8 Ruling Active

The tariff classification of fluid delivery systems

Issued February 17, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.89.7090

Headings: 8424

Product description

You included descriptive literature with your request. The appliances under consideration are various machines for melting product and projecting it for final use. In most cases, the machines, of various sizes, melt adhesive products for dispersal on to a wide range of goods prior to their completion. In practice, the solid form of the product to be melted is placed in the machine’s reservoir. The product is subsequently heated to its melting point by resistance wire type heaters and projected from the machine on to the product for which it will serve as an adhesive. Sometimes the product is sprayed and at other times it may be dispersed as drops, depending upon the particular application at hand. On some occasions the same machine may be used to disperse lotions and candy drops instead of adhesives. At this time, it appears that the principal function is to disperse melted adhesives. Although the products to be dispensed are heated first, the heating process is secondary to the mechanical dispersal of the heated liquid.

CBP rationale

The applicable subheading for the fluid delivery systems will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders.

Full text

NY M80049 February 17, 2006 CLA-2-84:RR:NC:N1:106 M80049 CATEGORY: Classification TARIFF NO.: 8424.89.7090 Ms. Mary Vest ITW Dynatec 31 Volunteer Drive Hendersonville, TN 37075 RE: The tariff classification of fluid delivery systems Dear Ms. Vest: In your letter dated January 20, 2006 you requested a tariff classification ruling. You included descriptive literature with your request. The appliances under consideration are various machines for melting product and projecting it for final use. In most cases, the machines, of various sizes, melt adhesive products for dispersal on to a wide range of goods prior to their completion. In practice, the solid form of the product to be melted is placed in the machine’s reservoir. The product is subsequently heated to its melting point by resistance wire type heaters and projected from the machine on to the product for which it will serve as an adhesive. Sometimes the product is sprayed and at other times it may be dispersed as drops, depending upon the particular application at hand. On some occasions the same machine may be used to disperse lotions and candy drops instead of adhesives. At this time, it appears that the principal function is to disperse melted adhesives. Although the products to be dispensed are heated first, the heating process is secondary to the mechanical dispersal of the heated liquid. The applicable subheading for the fluid delivery systems will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 1.8 percent ad valorem. 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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