N003133 N0 Ruling Active

The tariff classification of a trigger sprayer and a liquid soap dispenser from China

Issued December 6, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.20.1000, 8424.89.7090

Headings: 8424

Product description

You included mechanical drawings of the merchandise at issue. The first item is a trigger-type simple piston pump sprayer imported without its reservoir. After importation, the item will be combined with a plastic bottle to form a complete spray appliance used to spray various cleaning solutions. It is pictured below: The second item is a liquid soap dispenser imported without its reservoir. After importation, the item will be combined with a plastic bottle to form a complete liquid soap dispenser. It is pictured below:

CBP rationale

The applicable subheading for the trigger-type sprayer will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for simple piston pump sprays. The applicable subheading for the liquid soap dispenser will be 8424.89.7090, HTSUS, which provides for other mechanical appliances for projecting, dispersing or spraying liquids or powders.

Full text

N003133 December 6, 2006 CLA-2-84:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.20.1000; 8424.89.7090 Mr. Kevin Ekstrand Laufer Clearance Company 1446 Taney North Kansas City, MO 64256 RE: The tariff classification of a trigger sprayer and a liquid soap dispenser from China Dear Mr. Ekstrand: In your letter dated October 27, 2006 you requested a tariff classification ruling. You included mechanical drawings of the merchandise at issue. The first item is a trigger-type simple piston pump sprayer imported without its reservoir. After importation, the item will be combined with a plastic bottle to form a complete spray appliance used to spray various cleaning solutions. It is pictured below: The second item is a liquid soap dispenser imported without its reservoir. After importation, the item will be combined with a plastic bottle to form a complete liquid soap dispenser. It is pictured below: The applicable subheading for the trigger-type sprayer will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for simple piston pump sprays. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the liquid soap dispenser will be 8424.89.7090, HTSUS, which provides for other 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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