The applicability of 9817.00.50 to dispensing caps from China

N310185 March 13, 2020 CLA-2-98:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9817.00.50 Mr. Thomas P. Scott Ladner & Associates PC 1775 I Street, N.W. Suite 1150 Washington D.C. 20006 RE: The applicability of 9817.00.50 to dispensing caps from China Dear Mr. Scott: In your letter, dated February 26, 2020, you requested a determination as to the applicability of subheading 9817.00.50, Harmonized Tariff Schedule of the United States (HTSUS), on behalf of your client, Silgan Dispensing Systems. Product information and photos were submitted for our review. In a previously acquired ruling, N303589, dated April 12, 2019, this office determined that the primary classification for the C3 concentrate dispensers is HTS# 3924.10.4000, which provides for other household articles of plastic. In N303589 the articles were described as follows, “… an item identified as the C3 concentrate dispenser that consists of a plastic pressure-operated dispenser cap that can measure and dispense household liquids. Although you suggest that this item is designed especially for concentrated liquids, it will work for any household liquid. The cap is sold separately and can be screwed on to any same sized bottle neck, replacing the original cap. The cap features an enclosed measuring cup top with pour spout. The cup reservoir would have measurement markings for the user to be able to measure the desired amount of liquid. The cup has several settings, “fill,” “drain” and “lock.” The cap also incorporates a plastic dip tube and gasket. To fill the measuring cup on top, one needs only to twist the cap to the “fill” setting and squeeze the bottle until a sufficient amount of liquid travels up the dip tube into the cup reservoir. If too much liquid enters the cup reservoir, the cap can be twisted to the “drain” setting, and the liquid will return to the bottle below. If the desired amount of liquid is in the cup reservoir, the cap can be twisted to the “lock” setting, and only that amount of liquid in the cup reservoir can be easily poured from the spout for use. The cap stays in the “lock” setting for storage. The cup reservoir measures approximately 2.5” in diameter by 2.75” deep. The attached dip tube measures approximately 8.75.” In your current submission, you request that the C3 concentrate dispenser be considered for duty-free treatment as an agricultural or horticultural implement under subheading 9817.00.50, HTSUS, which provides for machinery, equipment and implements to be used for agricultural or horticultural purposes. Subheading 9817.00.50, HTSUS, is an actual use provision. To fall within a special classification, a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Secondly, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Thirdly, the article must comply with the actual use regulations under Section 10.131 through 10.139, Customs Regulations (19 CFR 10.131 through 10.139). In regard to subheading 9817.00.50, HTSUS, the subject merchandise is classifiable under the subheading 3924, HTSUS. This subheading is not excluded from classification in either 9817 subheading by operation of Section XXII, chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. The second part of the test calls for the unit to be included within the terms of the subheadings. Subheading 9817.00.50, HTSUS, as required by GRI 1, states the unit must be "machinery”, “equipment" or "implements" used for "agricultural or horticultural purposes". It is the opinion of this office that the subject merchandise is an “implement,” which fulfills the requirement of a horticultural pursuit. Based on the information provided, the C3 concentrate dispenser is classifiable in subheading 9817.00.50, HTSUS, if the actual use conditions and requirements of Sections 10.131 through and including 10.139, Customs Regulations, are met. 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 the 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division