The tariff classification of the Nano Spray Machine from China

N319346 May 27, 2021 CLA-2-84:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 8424.89.9000; 9903.88.02 Grace Wojdat Customs Broker KW International, Inc. 18655 S. Bishop Ave. Carson, CA 90746 RE: The tariff classification of the Nano Spray Machine from China Dear Ms. Wojdat: In your letter dated May 10, 2021, you requested a tariff classification ruling. The item under consideration is identified as the Nano Spray Machine (Model CD-06), which is described as a battery powered, mechanical handheld disinfectant spray machine. The Nano Spray Machine has a rechargeable built-in lithium battery, 400-milliliter plastic reservoir, AC 12v pump, and a spray nozzle. In operation, the reservoir is filled with the desired liquid solution. The user then selects the appropriate spray level that can be set to low, middle, or high. Finally, the on/off button is moved to the on position activating the pump that moves the liquid solution from the reservoir and out through the nozzle, forming a mist spray. You state that depending on the liquid solution used, it can be utilized for a variety of applications ranging from disinfecting, to humidification, to a mosquito deterrent when filled with insect repellent liquid. The applicable subheading for the Nano Spray Machine (Model CD-06) will be 8424.89.9000, 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 appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other Appliances: Other.” The general rate of duty will be 1.8% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.89.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8424.89.9000, HTSUS, listed above.The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Jason Christie at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division