N014012 N0 Ruling Active

The tariff classification of airless lotion dispensers from Germany

Issued August 10, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.89.0000

Headings: 8424

Product description

You submitted two samples with your request. The merchandise in question is a line of airless lotion dispensers. The dispensers come in 21 different sizes, ranging from 15 ml to 200 ml and are round or oval shaped. All components are of plastic and generally consist of the following components: cap, actuator top and bottom, upper and lower valves, bellows, container, piston, and bottom plate. The dispensers project doses between 0.3 to 1.5 ml per stroke. In operation, the dispenser is primed by finger operation until the product is dispensed through the actuator. A pump-produced vacuum lifts the piston upward toward the actuator forcing the product up and out.

CBP rationale

The applicable subheading for the airless lotion dispensers will be 8424.89.0000, HTSUS, which provides for other mechanical appliances for projecting, dispersing or spraying liquids or powders.

Full text

N014012 August 10, 2007 CLA-2-84:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.89.0000 Mr. Vincent Sommella Hensel, Bruckmann & Lorbacker, Inc. 500 Bi-County Blvd. Farmingdale, NY 11735 RE: The tariff classification of airless lotion dispensers from Germany Dear Mr. Sommella: In your letter dated July 3, 2007 you requested a tariff classification ruling. You submitted two samples with your request. The merchandise in question is a line of airless lotion dispensers. The dispensers come in 21 different sizes, ranging from 15 ml to 200 ml and are round or oval shaped. All components are of plastic and generally consist of the following components: cap, actuator top and bottom, upper and lower valves, bellows, container, piston, and bottom plate. The dispensers project doses between 0.3 to 1.5 ml per stroke. In operation, the dispenser is primed by finger operation until the product is dispensed through the actuator. A pump-produced vacuum lifts the piston upward toward the actuator forcing the product up and out. You believe the product to be classified as a pump in subheading 8413.82, Harmonized Tariff Schedule of the United States (HTSUS). We cannot agree. This merchandise includes an actuator, valves, a piston and a reservoir in such a way as to result in a mechanical appliance and more than a mere pump. The applicable subheading for the airless lotion dispensers will be 8424.89.0000, 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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