United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 956472 - HQ 956576 > HQ 956522RL

Previous Ruling Next Ruling


HQ 956522


August 29, 1994

CLA-2 CO:R:C:M 956522 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8424.89.00

Mr. Mike Unsworth
LEP Profit International, Inc.
29225 Airport Drive
Romulus, Michigan 48174

RE: Hand-operated Liquid Soap Dispenser; NY 877878 revoked; heading 8413; EN 84.13; EN 84.24

Dear Mr. Unsworth:

This is in reference to NY 877878, issued to you on October 2, 1992, concerning the classification of a hand-operated liquid soap dispenser under the Harmonized Tariff Schedule of the United States (HTSUS). Based upon a further review of this matter, we have reconsidered NY 877878. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter, "section 625"), notice of the proposed revocation of HQ NY 877878 was published July 27, 1994, in the Customs Bulletin, Volume 28, Number 30.

FACTS:

The article in question is a wall-mounted, hand-operated soap dispenser. The unit consists of a plastic housing containing a plastic soap reservoir and a simple, piston-type, hand-activated dispensing pump. By pressing in on the plunger, soap is moved from the reservoir through the pump, and ejected out through a plastic nozzle.

In NY 877878, Customs classified the hand-operated liquid soap dispenser as a liquid hand pump under subheading 8413.20.00, HTSUS, rather than as a mechanical appliance for projecting, dispersing or spraying liquids under subheading 8424.89.00, HTSUS.

ISSUE:

Whether hand-operated liquid soap dispensers are classifiable - 2 -
as other mechanical appliances for projecting, dispersing or spraying liquids under subheading 8424.89.00, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

The headings at issue are as follows:

8413 Pumps for liquids, whether or not fitted with a measuring device . . .

8424 Mechanical appliances (whether or not hand- operated) for projecting, dispersing or spraying liquids or powders . . .

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the Ens provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

EN 84.13, pg. 1161, states that heading 8413, HTSUS, excludes appliances for projecting, dispersing or spraying liquids. Thus, if the articles in question are described in heading 8424, HTSUS, they cannot be classified under heading 8413, HTSUS.

EN 84.24, pg. 1188, states that heading 8424, HTSUS, "covers machines and appliances for projecting, dispersing or spraying steam, liquids or solid materials . . . in the form of a jet, a dispersion (whether or not in drips) or a spray." The fact that an article "dispenses" a liquid does not necessarily mean that it is covered by heading 8424, HTSUS. For an article to be covered by this heading, it must either project, disperse or spray that liquid.

The dispensing of a liquid in a fixed amount, by an appliance incorporating a metered pump, is not a projection, dispersion or spray. We erroneously believed that the hand-operated liquid soap dispenser in question dispensed a fixed amount of liquid.

The dispenser is not simply a pump--it incorporates one. However, unlike an appliance incorporating a metered pump, the dispenser does, in fact, spray, project or disperse a liquid, as - 3 -
those terms are commonly defined. Accordingly, the dispenser is covered by the terms of heading 8424, HTSUS, and is classifiable under subheading 8424.89.00, HTSUS.

HOLDING:

The hand-operated liquid soap dispensers are classifiable under subheading 8424.89.00, HTSUS, which provides for other mechanical appliances for projecting, dispersing or spraying liquids. The corresponding rate of duty for articles of this subheading is 3.7% ad valorem.

In accordance with section 625, this ruling will become effective 60 days after publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: