The tariff classification of a soap dispenser of ceramic from China.

N131055 November 29, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8424.89.0000 Ms. Debbie Taylor The Container Store 500 Freeport Pkwy. Coppell, TX 75019 RE: The tariff classification of a soap dispenser of ceramic from China. Dear Ms. Taylor: In your letter dated November 3, 2010, you requested a tariff classification ruling. Photos and information were submitted with your request. The article is the “Sudz Soap Pump”. You state that it is designed to dispense either lotion or soap from the ceramic reservoir by the hand pumping of a simple piston pump that is attached to the top of the dispenser. The soap or lotion would be dispersed, not sprayed, in correlation to the user’s pumping action. The applicable subheading for the “Sudz Soap Pump” dispenser will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for…dispersing…liquids…: other appliances: other. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division