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HQ 956529


August 29, 1994

CLA-2 CO:R:C:M 956529 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8424.89.00

Ms. Karen Grider
Global OEM Corporation
1755 Park Street, Suite 330
Naperville, Illinois 60563

RE: Soap and Lotion Dispenser; NY 889286 revoked; heading 8413; EN 84.13; EN 84.24

Dear Ms. Grider:

This is in reference to NY 889286, issued to you on September 15, 1993, concerning the classification of the model LD 100C countertop liquid dispenser under the Harmonized Tariff Schedule of the United States (HTSUS). Based upon a further review of this matter, we have reconsidered NY 889286. 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 889286 was published July 27, 1994, in the Customs Bulletin, Volume 28, Number 30.

FACTS:

The article in question is the model LD 100C countertop liquid dispenser for dishwashing and hand soaps, hand lotions or other liquids. It consists of a chrome-plated combination head and pump assembly, threaded mounting body and nut, and plastic storage bottle. The unit is normally mounted onto a sink or kitchen countertop with the pump assembly showing and the bottle underneath. The unit discharges liquid by manually pumping the head assembly up and down.

In NY 889286, Customs classified the countertop liquid 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 countertop liquid dispensers are classifiable 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 countertop liquid 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 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 countertop liquid 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

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