This ruling has been revoked and is no longer current.

Superseded by {H070635}.

N047916 N0 Ruling REVOKED

The tariff classification of a lotion or soap dispenser from China.

Issued January 22, 2009 by U.S. Customs and Border Protection.

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N0 N047916 (January 22, 2009)

Tariff classification

HTS codes: 8424.20.1000

Headings: 8424

Product description

A sample and brief description were included with your request. The item is a dispenser for lotion or soap, style 569-A. The lotion is dispensed by hand activation of a simple piston pump mechanism which is attached to the top of, and inserted into, the solid glass reservoir which holds the liquid soap or lotion.

CBP rationale

The applicable subheading for the lotion or soap dispenser will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders;…: spray guns and similar appliances: simple piston pump sprays and powder bellows.

Full text

N047916 January 22, 2009 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.20.1000 Jerri Hawley Attn: Imports Rt. J4S The TJX Companies, Inc. 770 Cochituate Rd. Farmingham, MA 01701 RE: The tariff classification of a lotion or soap dispenser from China. Dear Ms. Hawley: In your letter dated December 23, 2008 you requested a tariff classification ruling. A sample and brief description were included with your request. The item is a dispenser for lotion or soap, style 569-A. The lotion is dispensed by hand activation of a simple piston pump mechanism which is attached to the top of, and inserted into, the solid glass reservoir which holds the liquid soap or lotion. The applicable subheading for the lotion or soap dispenser will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders;…: spray guns and similar appliances: simple piston pump sprays and powder bellows. The rate of duty will be 2.9 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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