OT:RR:CTF:EMAIN H335120 JRG
Center Director
Pharmaceuticals, Health, and Chemicals Center of Excellence and Expertise
U.S. Customs and Border Protection
1100 Raymond Blvd.
Newark, NJ 07730
RE: Application for Further Review of Protest No. 300123104920; Classification of a certain “puffer cabinet”
Dear Center Director:
This is our decision regarding an Application for Further Review (AFR) of Protest No. 300123104920 filed by counsel on April 18, 2023, on behalf of Suterra LLC (Protestant). The Protest and AFR concern the classification of a Puffer Cabinet from China under the Harmonized Tariff Schedule of the United States (HTSUS). The AFR was forwarded to this office for consideration.
FACTS:
The G3 Puffer Cabinet, Part No. 13055, is an automatic aerosol dispenser composed of a plastic housing, which is designed to hold an aerosol can of insect pheromones. The Puffer Cabinet also contains a battery-operated motor and hammer mechanism that depresses the aerosol cans’ sprayer at timed intervals to release the insect pheromones. The Puffer Cabinet is not imported with the aerosol spray can, which is assembled with an adapter and inserted into the Puffer Cabinet after importation. Once assembled, the final product, named the “Puffer,” is an aerosol pheromone release mechanism that is suspended from trees in agricultural settings to disperse insect pheromones, intending to disrupt the insect’s mating cycles to control pest populations and protect crops.
The subject Puffer Cabinet was entered on February 3, 2022, and liquidated on October 21, 2022. The Puffer Cabinet was liquidated under heading 8424, HTSUS, specifically under subheading 8424.82.00, HTSUS, which provides for other appliances of heading 8424, HTSUS.
On April 18, 2023, Protestant filed the instant Protest and AFR. Protestant agrees the Puffer Cabinet is properly classified under heading 8424, HTSUS, however, argues the appropriate subheading is 8424.90.90, HTSUS, which provides for parts of appliances of heading 8424, HTSUS.
ISSUE:
Whether the Puffer Cabinet is properly classified under subheading 8424.82.00, HTSUS, or subheading 8424.90.90, HTSUS.
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 April 18, 2023, within 180 days of liquidation, pursuant to 19 U.S.C. § 1514(c)(3). Further Review of Protest No. 300123104920 is properly accorded pursuant to 19 CFR § 174.24(b).
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event 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 HTSUS headings and subheadings at issue are:
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:
Other appliances:
8424.82.00 Agricultural or horticultural . . .
* * *
8424.90 Parts:
8424.90.90 Other . . .
As there is no dispute that the subject merchandise is properly classified under heading 8424, HTSUS, the matter is governed by GRI 6, which provides as follows:
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.
Note 2 to Section XVI, HTSUS, provides, in pertinent part, as follows:
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;
Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529.
Per Note 2(a), supra, if the merchandise is itself an “appliance” of heading 8424, HTSUS, then it would be properly classified under subheading 8424.82.00, HTSUS, which covers certain “other appliances” of heading 8424. However, while the instant Puffer Cabinet serves as a housing for an aerosol spray can (installed after importation) and the motor and “hammer mechanism” actuate the aerosol spray can, the Puffer Cabinet itself does not disperse or spray liquids. As such, it does not fall under the scope of subheading 8424.82.00, HTSUS, per Note 2(a) to Section XVI. Rather, it is an integral part of an appliance of heading 8424, HTSUS, and properly classified under subheading 8424.90.90, HTSUS, per Note 2(b) to Section XVI.
This determination is consistent with CBP Ruling Letter (HQ) W968210, dated February 6, 2007, where CBP classified a substantially similar automatic aerosol dispenser under subheading 8424.90.90 because, when imported without the aerosol can, it was an integral part of a complete aerosol can dispenser and its unique design indicated it was solely or principally used with mechanical dispersing or spraying appliances. See also HQ W968211, dated February 6, 2007, and New York Ruling (NY) NY N047571, dated January 13, 2009, in which CBP classified other automatic aerosol dispensers in subheading 8424.90.90, HTSUS, relying on the same reasoning as HQ W968210.
HOLDING:
By application of GRIs 1 (Note 2(b) to Section XVI) and 6, the Puffer Cabinet is classified under heading 8424, HTSUS, and specifically provided for under subheading 8424.90.90, 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: Parts: Other.” The general, column one rate of duty is Free.
Pursuant to U.S. note 20 to subchapter III, chapter 99, HTSUS, products of China classified under subheading 9903.88.03, HTSUS, unless specifically excluded, were subject to an additional 25% percent ad valorem rate of duty. We note that merchandise described by statistical reporting number 8424.90.9080, HTSUSA, are excluded from Section 301 duties under U.S. Note 20(ttt)(iii)(14) and the corresponding subheading 9903.88.67, HTSUS.
You are instructed to GRANT the Protest.
You are instructed to notify the Protestant of this decision no later than 60 days from the date of this decision. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to this notification. Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel and the public on the Customs Rulings Online Search System (CROSS) at https://rulings.cbp.gov/, or other methods of public distribution.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division