The tariff classification of liquid scent dispenser system from China.

N102658 May 11, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8428.89.0000 Mr. Richard Warren Pleasant Ridge Outdoors 33021 223rd St. Easton, KS 66020 RE: The tariff classification of liquid scent dispenser system from China. Dear Mr. Warren: In your letter dated April 23, 2010, you requested a tariff classification ruling. Descriptive literature, drawings and samples were submitted. The article is a complete automatic spray dispenser system for the use of hunters to attract game. The system consists of a battery operated, mechanical device, into which one of the three included simple pump spray bottles, having been filled by the user with an appropriate liquid scent, would be installed when in use. The device is then placed into the included neoprene case and strapped to a tree with the included bungee cord. Upon activation a small DC motor turns a gear which lifts the trigger shaft. Once the gear reaches the top of its ramp and the trigger shaft is at its apex, the trigger shaft is released and spring tension causes it to lower and press down on the spray bottle and the liquid is sprayed by the device. The cycle will continue until shut off by the user. You suggest that the liquid scent dispenser system would be correctly classified as mechanical appliances…for spraying liquids…; parts thereof in 8424.90.90 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as this is a complete operating system and not a part. It is also significantly more than a simple piston pump spray as it is a complete mechanical and automated system for issuance of the spray. The applicable subheading for the liquid scent dispenser system will be 8428.89.0000, HTSUS, which provides for as mechanical appliances…for spraying liquids…; other appliances: other. The rate of duty will be 1.8% 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