N284981 N2 Ruling Active

The tariff classification of sprayer components from an unspecified country

Issued May 2, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.90.1000, 8424.90.9080

Headings: 8424

Product description

The products at issue are described as injection-molded plastic closure assemblies intended for use with handheld spraying appliances (such as simple piston pump sprays, liquid soap dispensers, and the like). While the components, cylindrical in shape, are referred to as closures, they are open at both ends and have no ability to function as a stopper, cap, or lid. Consequently, the components would not be considered closures for classification purposes. Instead, the components are incorporated into spraying assemblies and serve to facilitate the attachment of the sprayers to the reservoirs with which they will be used. You indicate that the closures can be used interchangeably as parts of two different types of spraying assemblies, those that utilize a simple piston pump spray, and those that utilize a dispenser. Based on the information and samples that you have provided, while the basic design of the components may remain the same, their size and dimensions will vary depending on the type of spraying apparatus into which they will be incorporated.

CBP rationale

The applicable subheading for the closure assemblies intended for use with simple piston pump sprays will be 8424.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Of simple piston pump sprays and powder bellows. The applicable subheading for the closure assemblies intended for use with dispensers will be 8424.90.9080, HTSUS, which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Other: Other.

Full text

N284981 May 2, 2017 CLA-2-84:OT:RR:NC:N1:405 CATEGORY: Classification TARIFF NO.: 8424.90.1000, 8424.90.9080 Michael Beachy WestRock Company 3950 Shackleford Road Duluth, GA 30096 RE: The tariff classification of sprayer components from an unspecified country Dear Mr. Beachy: In your letter dated March 30, 2017, you requested a tariff classification ruling. Samples were provided. The products at issue are described as injection-molded plastic closure assemblies intended for use with handheld spraying appliances (such as simple piston pump sprays, liquid soap dispensers, and the like). While the components, cylindrical in shape, are referred to as closures, they are open at both ends and have no ability to function as a stopper, cap, or lid. Consequently, the components would not be considered closures for classification purposes. Instead, the components are incorporated into spraying assemblies and serve to facilitate the attachment of the sprayers to the reservoirs with which they will be used. You indicate that the closures can be used interchangeably as parts of two different types of spraying assemblies, those that utilize a simple piston pump spray, and those that utilize a dispenser. Based on the information and samples that you have provided, while the basic design of the components may remain the same, their size and dimensions will vary depending on the type of spraying apparatus into which they will be incorporated. The applicable subheading for the closure assemblies intended for use with simple piston pump sprays will be 8424.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: Of simple piston pump sprays and powder bellows. The rate of duty will be 2.9% ad valorem. The applicable subheading for the closure assemblies intended for use with dispensers will be 8424.90.9080, HTSUS, which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Parts: 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 https://hts.usitc.gov/current. 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 Evan Conceicao at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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