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 956530RL

Previous Ruling Next Ruling


HQ 956530


August 29, 1994

CLA-2 CO:R:C:M 956530 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8424.89.00

Mr. Roger D. Comstock
Better Living Products, Inc.
2255 N. University Parkway
Suite 15
Provo, Utah 84604

RE: Plastic Soap and Lotion Dispenser; HQ 087486 revoked; chapter 39, note 2(o); heading 3925; heading 8413; EN 84.13; EN 84.24

Dear Mr. Comstock:

This is in reference to HQ 087486, issued to you on November 6, 1990, concerning the classification of plastic soap and lotion dispensers under the Harmonized Tariff Schedule of the United States (HTSUS). Based upon a further review of this matter, we have reconsidered HQ 087486. 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 087486 was published July 27, 1994, in the Customs Bulletin, Volume 28, Number 30.

FACTS:

The articles in question are four models of plastic soap and lotion dispensers. The models are described as follows: the "Dispenser" and "Dispenser Elite" contain four separate compartments which hold the various liquids. The "Dispenser II" is a smaller, two-chambered unit. The "Dispenser Junior" consists of two versions, one for a children's bathroom and one for a baby's room. All of the models are composed of a durable ABS plastic shell. Furthermore, in all of the models, the liquids can be dispensed by pushing the appropriate pump. The dispensers are designed for both permanent and temporary, but secure, installation to bathroom walls.

In HQ 087486, Customs classified the soap and lotion dispensers as builders' wares of plastics under subheading 3925.90.00, HTSUS, rather than as a mechanical appliance for projecting, dispersing or spraying liquids under subheading 8424.89.00, HTSUS.

ISSUE:

Whether plastic soap and lotion 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:

3925 Builders' wares of plastics, not elsewhere specified or included

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 . . .

Note 2(o) to chapter 39, HTSUS, states that the chapter does not cover articles of section XVI (machines and mechanical or electrical appliances). Therefore, if the soap and lotion dispensers are classifiable under a chapter 84 or 85 heading, they cannot be classified under heading 3925, HTSUS.

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, - 3 -
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 dispensers are not simply pumps--they are devices that incorporate pumps. However, unlike an appliance incorporating a metered pump, which dispenses a liquid in a fixed amount, the plastic soap and lotion dispensers do, in fact, spray, project or disperse a liquid, as those terms are commonly defined. Accordingly, the dispensers are covered by the terms of heading 8424, HTSUS, and are classifiable under subheading 8424.89.00, HTSUS.

HOLDING:

The plastic soap and lotion 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: