N019264 N0 Ruling Active

The tariff classification of ceramic airless dispensers from China.

Issued November 16, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.89.0000

Headings: 8424

Product description

You included five samples. The merchandise at issue is referred to as a line of airless lotion dispensers. The dispensers come in a variety of sizes and shapes with the container constructed of molded ceramic. The five designs submitted are a Santa, Christmas tree, snowman, polar bear and a round ball with blue snowflake pattern. All other components, except for a small metal spring, are of plastic and generally consist of the following components: cap, actuator top and bottom, upper and lower valves, bellows, and piston. The dispensers can project various doses 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. The product is usually a gel, emulsion, lotion or the like. You suggest that the dispensers would be correctly classified under the alternate classification 9817.95.05 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as this heading specifically states what subheadings are classifiable in this special provision. The appropriate subheading for airless lotion dispensers is not included among these.

CBP rationale

The applicable subheading for the five airless dispensers will be 8424.89.0000, HTSUS, which provides for mechanical appliances (whether or not hand operated) for projecting, disbursing or spraying liquids…: other appliances: other.

Full text

N019264 November 16, 2007 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.89.0000 Mr. Sheldon Stone ETA Import & Export, Ltd 1 Cross Island Plaza Suite 304 Jamaica, NY 11422 RE: The tariff classification of ceramic airless dispensers from China. Dear Mr. Stone: In your letter received on November 1, 2007 on behalf Jay Franco & Sons, Inc., you requested a tariff classification ruling. You included five samples. The merchandise at issue is referred to as a line of airless lotion dispensers. The dispensers come in a variety of sizes and shapes with the container constructed of molded ceramic. The five designs submitted are a Santa, Christmas tree, snowman, polar bear and a round ball with blue snowflake pattern. All other components, except for a small metal spring, are of plastic and generally consist of the following components: cap, actuator top and bottom, upper and lower valves, bellows, and piston. The dispensers can project various doses 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. The product is usually a gel, emulsion, lotion or the like. You suggest that the dispensers would be correctly classified under the alternate classification 9817.95.05 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as this heading specifically states what subheadings are classifiable in this special provision. The appropriate subheading for airless lotion dispensers is not included among these. The applicable subheading for the five airless dispensers will be 8424.89.0000, HTSUS, which provides for mechanical appliances (whether or not hand operated) for projecting, disbursing or spraying liquids…: other appliances: other. The general 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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