The tariff classification of an empty cosmetic jar with a pump cap from South Korea

N322382 November 8, 2021 CLA-2-84:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 8424.89.9000: 8413.20.0000: 3923.90.0080 Ryan Lickfeld Supply Chain Solutions 11 James Street Mount Ephraim, New Jersey 08029 RE: The tariff classification of an empty cosmetic jar with a pump cap from South Korea Dear Mr. Lickfeld: In your letter dated October 22, 2021, on behalf of your client, RV Skincare, you requested a tariff classification ruling. The first item under consideration is identified as an empty plastic cosmetic jar with an attached pump cap. The jar will be imported empty and later be filled with cosmetic creams, lotions, or other similar products. In operation, the user will open the plastic cap and then press the button on the front of the pump as many times as needed to draw out the desired amount of liquid from the cosmetic jar and into the user’s hand. Both the cosmetic jar and pump cap are made of plastic. The second item under consideration is identified as the pump cap imported without the cosmetic jar. The pump cap is made of plastic components and operates as a flip up lid for the device as well as simple pump. The pump cap is designed to be later attached to a cosmetic jar. The manually-operated pump is made up of a button, button valve, valve piston, pump cam, tip, pump cap, shoulder, valve guide, spring, valve, pump piston, disc, housing, and packing. The third item under consideration is identified as an empty plastic cosmetic jar imported without the pump cap. The cosmetic jar is made of plastic and is imported without any caps or pumps, however, is designed to be combined with the pump cap after importation. The purpose of the cosmetic jar is to hold cosmetic creams or lotions. In your request, you suggest the classification of the empty cosmetic jar with pump cap should be in subheadings 3923.90.0080, 8413.20.0000, 8413.81.0040, 8414.20.0000, or 8414.80.9000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Customs and Border Protection (CBP) has consistently placed similar complete lotion pump dispensers in heading 8424, HTSUS, most notably rulings HQ H305296 (dated January 21, 2020), HQ H012731 (dated March 27, 2008), HQ 956522 (August 29, 1994) and HQ 956529 (dated August 29, 1994). In these rulings, CBP classified pumps and reservoirs imported together in subheading 8424.89, HTSUS. The applicable subheading for the empty plastic cosmetic jar with pump cap, when imported in the same shipment and the same quantity, will be 8424.89.9000, 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 percent ad valorem. In your request, you suggest the classification of the pump cap imported without the cosmetic jar to be in subheadings 3923.50.0000, 8413.81.0040, 8414.20.0000, or 8414.80.9000, HTSUS. We agree that the pump cap is classified within heading 8413, as it provides for “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof”, and the pump cap displaces liquid. However, we disagree at the subheading level, as the pump cap is a manually operated pump, in which the user recurrently or repeatedly depresses the pump’s button to release the desired amount of liquid out of the cosmetic jar. Moreover, CBP has consistently classified manually-operated pumps imported without reservoirs that dispense lotions or soap within subheading 8413.20, HTSUS, most notably rulings N295833 (dated April 26, 2018), NY 889286 (dated September 15, 1993), and NY L89330 (dated February 8, 2006). In these rulings, CBP classified manually-operated soap and lotion pumps imported without the reservoir in subheading 8413.20, HTSUS, as it specifically provides for hand pumps. Thus, classification of the pump cap within subheading 8413.81, HTSUS, is not applicable. The applicable subheading for the pump cap imported without the cosmetic jar will be 8413.20.0000, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Hand pumps, other than those of subheading 8413.11 or 8413.19. The general rate of duty is Free. In your request you suggest the applicable subheading for the empty plastic cosmetic jar should be 3923.90.0080, HTSUS, which provides for “Articles for the conveyance or packing of goods, of plastics: Other: Other.” We agree. The general rate of duty will be 3 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 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