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HQ 952860


April 14, 1993

CLA-2 CO:R:C:M 952860 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.30.00

District Director
U.S. Customs Service
555 Battery Street
San Francisco, California 94126

RE: Protest No. 2809-92-101564; plastic spray mechanism with plastic container; plastic container; articles for the conveyance or packing of goods, of plastics; mechanical appliance for spraying or dispersing liquids; subheading 8424.20.10; HQ 952798

Dear District Director:

This is our response regarding Protest No. 2809-92-101564, dated September 18, 1992, filed on behalf of Erico Industries, which concerns the classification of plastic spray mechanisms with plastic containers, and plastic containers imported separately, under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on May 29, 1992, and the entry was liquidated on September 18, 1992. The protest was timely filed.

In HQ 952798, dated January 25, 1993, copy enclosed, this office considered Protest No. 2809-92-101193, dated July 10, 1992, which concerned the same merchandise and was filed with your office on behalf of the same party. The spray mechanisms with plastic containers were classified under subheading 8424.20.10, HTSUS, which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing, or spraying liquids or powders, simple piston pump sprays. The plastic containers, imported without spray mechanisms, were classified under subheading 3923.30.00, HTSUS, which provides for carboys, bottles, flasks and similar articles of plastics for the conveyance or packing of goods.

In HQ 952798, the portion of the protest that concerned the six spray mechanisms with plastic containers was denied. However, while we found that there was insufficient evidence to conclude that the plastic containers without spray mechansims qualified as parts of heading 8424, HTSUS, or sacks and bags of plastics under subheading 3924.29.00, HTSUS, because the rate of - 2 -
duty under subheading 3923.30.00, HTSUS, was the same as the rate under the claimed provision, the protest was allowed. Accordingly, the portion of Protest No. 2809-92-101564 which concerns the same spray mechanisms with plastic reservoirs should be denied, while the portion concerning plastic containers without spray mechanisms should be allowed.

A copy of this decision and HQ 952798 should be attached to the Customs Form 19 and forwarded to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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