R00270 R0 Ruling REVOKED

The tariff classification of an actuator/cap from the United Kingdom.

Issued May 13, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.50.0000

Headings: 3923

Product description

The actuator/cap is composed of plastic and will be used on top of an aerosol can of deodorant. The cap includes a plastic handle which, when pressed, opens a valve on the can to release the deodorant. You suggest classification in subheading 8424.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of mechanical appliances for projecting, dispersing or spraying liquids or powders. However, aerosol can sprayers are classified as containers, not as mechanical appliances of heading 8424. Therefore, the actuator/cap cannot be classified as a part of the appliances of heading 8424.

CBP rationale

The applicable subheading for the actuator/cap will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics.

Full text

NY R00270 May 13, 2004 CLA-2-39:RR:NC:SP:221 R00270 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Mr. Joseph J. Kenny J.F. Moran Co., Inc. 475 Douglas Pike Smithfield, RI 02917 RE: The tariff classification of an actuator/cap from the United Kingdom. Dear Mr. Kenny: In your letter dated April 12, 2004, on behalf of CCL Custom Mfg., Inc., you requested a tariff classification ruling. The actuator/cap is composed of plastic and will be used on top of an aerosol can of deodorant. The cap includes a plastic handle which, when pressed, opens a valve on the can to release the deodorant. You suggest classification in subheading 8424.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of mechanical appliances for projecting, dispersing or spraying liquids or powders. However, aerosol can sprayers are classified as containers, not as mechanical appliances of heading 8424. Therefore, the actuator/cap cannot be classified as a part of the appliances of heading 8424. The applicable subheading for the actuator/cap will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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