CLA-2 OT:RR:CTF:TCM H070635 AP
David M. Murphy, Esq.
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt L.L.P.
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: Reconsideration of NY N047916, dated January 22, 2009; Classification of a lotion or soap dispenser hand pump from China
Dear Mr. Murphy:
This is in response to your request, dated July 28, 2009, made on behalf of The TJX Companies, Inc., for reconsideration of New York Ruling Letter (“NY”) N047916, issued by U.S. Customs and Border Protection (“CBP”) on January 22, 2009.
In NY N047916, CBP classified a lotion or soap dispenser hand pump under subheading 8424.20.1000, of the Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids . . . : Spray guns and similar appliances: Simple piston pump sprays and powder bellows.” We have reviewed that ruling and have found it to be in error. Therefore, this ruling revokes NY N047916.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N047916 was published on June 9, 2010, in Volume 44, Number 24, of the Customs Bulletin. CBP received no comments in response to this notice.
FACTS:
In NY N047916, the merchandise is described as follows:
The item is a dispenser for lotion or soap, style 569-A. The lotion is dispensed by hand activation of a simple piston pump mechanism which is attached to the top of, and inserted into, the solid glass reservoir which holds the liquid soap or lotion.
The soap dispenser consists of a glass reservoir for soap or lotion and a simple piston pump, which is composed of plastic tubing with minor components of metal such as a small ball and spring. When the user depresses the top of the simple piston pump, a quantity of the soap or lotion enters the tube. Repeated pressing of the top of the dispenser results in the tube filling and liquid being issued from the opening for the user.
ISSUE:
Whether hand pump soap dispensers are classifiable as other mechanical appliances for projecting, dispersing or spraying liquids under subheading 8424.89, HTSUS, or as spray guns and similar appliances under subheading 8424.20, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The HTSUS provisions under consideration in this case are as follows:
8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; . . .:
* * *
8424.20 Spray guns and similar appliances:
8424.20.10 Simple piston pump sprays and powder bellows . . .
* * *
Other appliances:
* * *
8424.89.00 Other . . . .
There is no dispute that the lotion or soap dispenser hand pump is classified in heading 8424, HTSUS. At issue is the proper 6-digit subheading. GRI 6 states:
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized Tariff System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The subheading ENs state that subheading 8424.20 covers the appliances described in Part (B) of the EN to heading 84.24. The EN 84.24(B) provides:
Spray guns and similar hand controlled appliances are usually designed for attaching to compressed air or steam lines, and are also connected, either directly or through a conduit, with a reservoir of the material to be projected. They are fitted with triggers or other valves for controlling the flow through the nozzle, which is usually adjustable to give a jet or more or less divergent spray. They are used for spraying paint or distemper, varnishes, oils, plastics, cement, metallic powders, textile dust . . . projecting a powerful jet of compressed air or steam for cleaning stonework in buildings, statuary, etc.. They may also be used for projecting a powerful jet of compressed air or steam for cleaning stonework in buildings, statuary, etc.
This group also includes separately presented hand controlled “anti-smudge” spraying devices for fitting to printing machines, and hand controlled metal spraying pistols operating either on the principle of a blow pipe, or by the combined effect of an electric heating device and a jet of compressed air.
Hand controlled spray guns with self-contained electric motor, incorporating a pump and a container for the material to be sprayed (paint, varnish, etc.), are also covered by the heading.
You state that the lotion or soap dispenser hand pump does not fall within the description of subheading 8424.20.20, HTSUS, because it is not a spray gun or a similar appliance. The common meaning of a term is generally afforded deference when determining its proper interpretation for tariff purposes. See Toyota Motor Sales (U.S.A.), Inc. v. United States, 7 CIT 178, 182, 585 F. Supp. 649, 653 (1984), aff’d, 753 F.2d 1061 (Fed. Cir. 1985); Nippon Kogaku (USA), Inc. v. United States, 69 CCPA 89, 92, 673 F.2d 380, 382 (1982). Dictionaries and other lexicographic authorities may be utilized to determine a term’s common meaning. See Mast Indus., Inc. v. United States, 9 CIT 549 (1985), aff’d, 786 F.2d 1144 (Fed. Cir. 1986). The compact Oxford English Dictionary defines spray gun as “a device resembling a gun which is used to spray a liquid such as paint under pressure.” As described in the ENs, spray guns are usually designed for attaching to compressed air or steam lines, are connected with a reservoir with the material to be projected, and are fitted with a trigger or valve to control the flow through the nozzle. The instant lotion or soap dispenser is designed to dispense a small amount of liquid soap in the user’s hand by means of a piston pump and not by pressure. There is no means to control the amount of liquid dispensed. Therefore, the lotion or soap dispenser hand pump at issue is not a spray gun or a similar appliance, and does not fall within the description of subheading 8424.20, HTSUS.
Subheading 8424.89, HTSUS provides for other mechanical appliances for projecting or dispersing liquids. We have previously determined that hand-operated soap dispensers are classified in subheading 8424.89, HTSUS. See HQ H012731 dated March 27, 2008; HQ 956522 dated August 29, 1994; HQ 956530 dated
August 29, 1994. In HQ088500, dated April 4, 1991, CBP determined that cosmetic pumps, which did not spray fluid but projected or dispersed fluid from inside their container were classified in subheading 8424.89, HTSUS. Accordingly, we conclude that the lotion or soap dispenser hand pump is classified in subheading 8424.89, HTSUS.
HOLDING:
Pursuant to GRI 6, the lotion or soap dispenser hand pump is classifiable under subheading 8424.89.00, HTSUS, which covers “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids . . . : Other appliances: Other.” The column one, general rate of duty is 1.8% 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 on the Internet at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N047916, dated January 22, 2009, is REVOKED. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division