N266332 N2 Ruling Active

The tariff classification of a Component for a Dispensing Device from China

Issued July 27, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.90.9496

Headings: 8479

Product description

The lid base, part number M0051, is a plastic component weighing 0.285 lbs. The lid base is a component of a paint dispensing device previously ruled upon by this office in NY N258022 dated November 5, 2014. As described in NY N258022, the dispensing device acts as an interface between paint containers and the paint dispensing machine. The lid base will be fitted with a valve assembly and connected to a plastic bottle with standard threading. The overall apparatus functions as a sealed storage system for preserving contained paint and can only operate when incorporated in the dispensing machine.

CBP rationale

The applicable subheading for the lid base, part number M0051, will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other”.

Full text

N266332 July 27, 2015 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.90.9496 Mr. Thomas Des Champs Dedoes Industries Inc. 1060 W. West Maple Walled Lake, MI 48390 RE: The tariff classification of a Component for a Dispensing Device from China Dear Mr. Des Champs: In your letter dated July 1, 2015, you requested a tariff classification ruling. The lid base, part number M0051, is a plastic component weighing 0.285 lbs. The lid base is a component of a paint dispensing device previously ruled upon by this office in NY N258022 dated November 5, 2014. As described in NY N258022, the dispensing device acts as an interface between paint containers and the paint dispensing machine. The lid base will be fitted with a valve assembly and connected to a plastic bottle with standard threading. The overall apparatus functions as a sealed storage system for preserving contained paint and can only operate when incorporated in the dispensing machine. The applicable subheading for the lid base, part number M0051, will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other”. The rate of duty will be free. 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 Patricia O’Donnell at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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