OT:RR:CTF:EMAIN H303826 SK
Port Director
U.S. Customs and Border Protection
Chicago Port
5600 Pearl Street
Rosemont, IL 60018
Attn: Jonathon McIlwain, Sr., Import Specialist
Re: Protest No. 3901-17-102338; Classification of a trigger sprayer
Dear Port Director:
This is in response to an Application for Further Review (AFR) of Protest No. 3901-17-102338, filed by Expeditors Tradewin LLC on behalf of Method Products PBC (Protestant). The AFR concerns the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of plastic trigger sprayers.
The AFR, including a sample of the subject merchandise, was forwarded to this office for consideration.
FACTS:
The subject trigger sprayer consists of a simple spring-loaded piston pump, plastic feed tube which extends into a bottle (not imported with the article), and spray nozzle actuator head which dispenses liquid via a spray method when a hand is used to squeeze the trigger. The trigger sprayer tops are imported without reservoirs.
Ten entries of the subject merchandise were liquidated between May 26 and August 11, 2017. Nine of the subject entries were liquidated under heading 8424, HTSUS, specifically subheading 8424.89.90, HTSUS, which provides for “[Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances:: Other.” One entry of the subject merchandise was liquidated under heading 3923, HTSUS, specifically under subheading 3923.50.00, HTSUS, which provides for “[A]rticles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Stoppers, lids, caps and other closures.” Protestant claims the subject merchandise is properly classified under heading 8413, specifically subheading 8413.20, HTSUS, which provides for “[P]umps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Hand pumps, other than those of subheading 8413.11 or 8413.19.”
ISSUE:
Whether the subject trigger sprayers are classified under heading 8424, HTSUS, as mechanical appliances for spraying liquids or under heading 8413, HTSUS, as a pump for liquids.
LAW AND ANALYSIS:
A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on November 22, 2017, within 180 days of liquidation, pursuant to 19 U.S.C. §1514(c)(3).
Review of Protest No. 3901-17-102338 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(a) because the decision against which the protest was filed “[i]s alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee, or with a decision made at any port with respect to the same or substantially similar merchandise.” Protestant cites to Headquarters Ruling Letter (HQ) H237855, dated December 31, 2013, in which CBP modified HQ 088500, dated April 4, 1991, and New York Ruling Letter (NY) D825549, dated September 28, 1998, and classified piston pumps, consisting of an actuator and a dispenser (imported without reservoirs), under subheading 8413.20, HTSUS. Protestant alleges that the subject trigger sprayers should be similarly classified in subheading 8413.20, HTSUS.
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The following 2017 provisions of the HTSUS are under consideration:
8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators;
parts thereof:
8413.20 --Hand pumps, other than those of subheading 8413.11 or 8413.19
8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or
spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof:
8424.20 --Spray guns and similar appliances:
8424.89 --Other appliances:
3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps
and other closures, of plastics:
Section XVI Note 2(a) provides:
2. Subject to note 1 to this section, note 1 to chapter 84 and to note 1 to chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
* * * * *
Note 2(s) to Chapter 39 excludes articles of section XVI (machines and mechanical or electrical appliances).
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”),
while not binding law, are the “official interpretation” of the Harmonized System at the international level and “provide a commentary on the scope of each heading” of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989); see also, Len-Ron Mfg. Co. v. United States, 334 F.3d 1304, 1309 (Fed. Cir. 2003) (noting that ENs are “intended to clarify the scope of HTSUS subheadings and to offer guidance in their interpretation”).
EN 84.24 states, in pertinent part:
This heading covers machines and appliances for projecting, dispersing or spraying steam, liquids or solid materials (e.g., sand, powders, granules, grit or metallic abrasives) in the form of a jet, a dispersion (whether or not in drips) or a spray. * * * * * EN 84.13 states, in pertinent part: This heading covers most machines and appliances for raising or otherwise continuously displacing volumes of liquids (including molten metal and wet concrete), whether they are operated by hand or by any kind of power unit, integral or otherwise. * * *
The heading also excludes:
* * *
(d) Appliances for projecting, dispersing or spraying liquids (heading 84.24).
* * * * *
The subject trigger sprayers are hand-held mechanical appliances consisting of a simple spring-loaded piston pump, plastic feed tube, and spray nozzle actuator. As such, by application of Section XVI Note 2(a), they are complete goods prima facie classified in subheading 8424, HTSUS, which provides for, in pertinent part, hand-held mechanical appliances for spraying liquids. Based on the foregoing, the Protestant’s assertion that the subject articles are “parts” need not be addressed by this office.
Protestant seeks classification of the subject trigger sprayers under heading 8413, HTSUS,
as “pumps for liquids.” In support of this assertion, Protestant cites to Headquarters Ruling Letter (HQ) H237855, dated December 31, 2013, in which CBP classified a dispenser of liquids under heading 8413, HTSUS. The article at issue in HQ H237855 is distinguished from the subject trigger sprayers in that it delivers liquids via a dispensing action, and not via a spraying mechanism. While hand pumps for liquids are provided for in heading 8413, HTSUS, hand-held appliances for spraying liquids are specifically provided for in heading 8424, HTSUS, and excluded from heading 8413 per EN (d) to 84.13.
Subheading 8424.20, HTSUS, provides for “spray guns and similar appliances.” CBP has long held that trigger sprayers, such as the instant merchandise, are gun-shaped apparatus designed to spray liquid and therefore described by the terms of this subheading. See New York Ruling Letter (NY) N63411 (April 29, 2015), HQ H039041 (November 10, 2010), NY N085605 (December 18, 2009), NY N055160 (May 14, 2009), and NY A89301 (November 18, 1996) in which substantially similar articles were classified in subheading 8424.20.10, HTSUS, as “simple piston pump sprays.” As the subject trigger sprayers are specifically provided for in subheading 8424.20.10, HTSUS, as “simple piston pump sprays,” they are precluded from classification under the general subheading 8424.89.00, HTSUS, as an “other appliance.”
Lastly, as the subject trigger sprayers fall within heading 8424 of Section XVI, they are precluded from classification in heading 3923, HTSUS, by Note 2(s) to Chapter 39.
HOLDING:
By application of GRIs 1 and 6, the subject trigger sprayers are classified under heading 8424, HTSUS, and specifically under subheading 8428.20.10, HTSUS, which provides for “[Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Simple piston pump sprays and powder bellows.”
The 2017 column one, general rate of duty is 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided online at http://www.usitc.gov/tata/hts/.
Since re-classification of the merchandise as indicated above would result in no net duty reduction, you are instructed to DENY the protest in full.
In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with CBP Form 19, to the Protestant no later than 60 days from the date of this letter. Any re-liquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, CBP will make the decision available to CBP personnel and the public via www.cbp.gov, the Freedom of Information Act, and other methods of public distribution.
Sincerely,
for Craig T. Clark, Director
Commercial and Trade Facilitation Division