OT:RR:CTF:EMAIN H338845 MFT/JRG
Center Director
Apparel, Footwear and Textiles C.E.E.
U.S. Customs and Border Protection
7141 Office City Dr.
Houston, TX 77087
RE: Application for Further Review of Protest No. 5301-23-108958; Classification of Certain
Restroom Dispenser Assemblies and Air Freshener Dispenser Covers
Dear Center Director:
The following is our decision on the Application for Further Review (AFR) of Protest
No. 5301-23-108958, which was filed on April 21, 2023, on behalf of Cintas Corporation
(Protestant). The Protest pertains to U.S. Customs and Border Protection’s (CBP) classification
under the Harmonized Tariff Schedule of the United States (HTSUS) of certain restroom
dispenser assemblies and air freshener dispenser covers. This decision takes into consideration
supplemental information provided at an oral conference held on October 24, 2024.
FACTS:
The five articles under consideration are devices and covers used in restrooms, including:
(1) inline auto drip dispenser assemblies; (2) automatic soap and hand sanitizer dispenser
assemblies; (3) manual soap and hand sanitizer dispenser assemblies; (4) clean seat dispenser
assemblies; and (5) air freshener dispenser covers. The subject merchandise was entered between
December 4, 2021, and May 27, 2022. CBP liquidated the merchandise between October 28,
2022, and April 14, 2023.
Inline Auto Drip Dispenser Assemblies
The inline auto drip dispenser assemblies are wall-mounted, battery-operated liquid
dispenser devices that continuously release fragrance, sanitizer, and cleaning solution directly
into restroom fixtures, such as urinals and toilets. In their condition at importation, the inline auto
drip dispenser assemblies consist of a plastic housing which mounts to the restroom wall,
a pump actuator, and plastic tubing. The assemblies do not include batteries or refill bottles of
fragrance, sanitizer, or cleaner at importation.
The separately presented refill bottles have nozzles that contain a pump mechanism
which interacts with the actuator to dispense liquid. The bottles are designed to be installed
inside the housing with the nozzles firmly pressed into the actuator opening to create a sealed
connection. During operation, the actuator moves up and down to activate the pump mechanism
and thereby draws liquid from the bottle into the tubing. The liquid is then dispensed from the
tubing into the restroom fixture.
The inline auto drip dispenser assemblies were entered and liquidated under heading
8424, HTSUS, specifically subheading 8424.89, HTSUS, which provides for, inter alia,
“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.” The Protestant claims that the inline auto drip dispenser assemblies are correctly
provided for under subheading 8424.90, HTSUS, as “parts.”
Automatic Soap and Hand Sanitizer Dispenser Assemblies
The automatic soap and hand sanitizer dispenser assemblies are also battery-powered
liquid dispenser devices. The automatic assemblies consist of a plastic housing, motion sensor,
and motorized actuator. These assemblies are designed to be either wall-mounted or mounted on
a stand. In their condition as imported, the automatic assemblies do not include batteries, soap or
hand sanitizer refill bags, or a plastic front cover.
The separately presented soap or hand sanitizer refill bags feature nozzles with a piston
pump and plastic “wings” that interact with the motor. These “wings” are to be seated within a
plastic groove inside the housing. In operation, a user’s hand triggers the motion sensor, which in
turn activates the motorized actuator. Motorized gears move the actuator to pull up on the plastic
“wings.” Pulling the wings activates the piston pump on the refill bag, thereby dispensing liquid
from the refill nozzle.
The automatic soap and hand sanitizer dispenser assemblies were entered and liquidated
under heading 3925, HTSUS, which provides for, “Builders’ ware of plastics, not elsewhere
specified or included.” The Protestant claims that the automatic assemblies are correctly
classified as “parts” of heading 8424, HTSUS.
Manual Soap and Hand Sanitizer Dispenser Assemblies
The manual soap and hand sanitizer dispenser assemblies primarily consist of a plastic
housing with mounting plates, a spring mechanism, a plastic clip, and a push lever. The manual
assemblies can be either wall-mounted or mounted on a stand. They are specially shaped to hold
soap or hand sanitizer refill bags. In their condition at importation, the manual assemblies do not
include pump actuators, batteries, or refill bags.
2
The separately presented refill bags are designed to interact with the manual dispenser
assemblies’ mechanisms, like the automatic assemblies. The bags feature a piston pump, nozzle,
and plastic “wings.” These “wings” are designed to slot into the bottom of the manual
assemblies. The plastic clip located on the dispenser housing secures the bag within the
assembly. When the push lever is pressed, a spring mechanism pulls up on the plastic “wings”
and actuates the piston pump. This pumping action causes soap or hand sanitizer to disperse from
the nozzle.
Like the automatic assemblies discussed above, the manual assemblies were entered and
liquidated under heading 3925, HTSUS, and the Protestant similarly claims that the merchandise
is properly classified as “parts” of heading 8424, HTSUS.
Clean Seat Dispenser Assemblies
The clean seat dispenser assemblies are designed to be mounted on a wall and
automatically dispense toilet sanitizer onto toilet paper to clean a toilet seat prior to use. The
clean seat dispenser assemblies function and are comprised identically to the manual soap and
sanitizer dispenser assemblies described above. Likewise, the clean seat dispenser assemblies do
not include toilet sanitizer refill bags at importation.
Like the inline auto drip dispenser assemblies, the clean seat dispenser assemblies were
entered as “[o]ther appliances” of subheading 8424.89, HTSUS. The Protestant similarly claims
that the clean seat dispenser assemblies are correctly provided for as “parts” of subheading
8424.90, HTSUS.
Air Freshener Dispenser Covers
The air freshener dispenser covers protect the inner mechanisms of a separately presented
wall-mounted air freshener dispenser, which primarily consists of an axial fan, batteries, and
plastic housing. Further, the covers include vents to direct the airflow circulated by the axial fan.
The covers are designed to only be used with the Protestant’s automatic air freshener devices.
The air freshener dispenser covers were entered and liquidated under heading 3926,
HTSUS, which provides for, “Other articles of plastics and articles of other materials of headings
3901 to 3914.” The Protestant claims that the covers are correctly provided for under heading
8414, HTSUS, which provides for, “Air or vacuum pumps, air or other gas compressors and
fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts
thereof.”
ISSUES:
Whether the inline auto drip and clean seat dispenser assemblies are properly classified as
“[o]ther appliances” of subheading 8424.89, HTSUS, or “parts” of subheading 8424.90, HTSUS.
3
Whether the automatic and manual soap and hand sanitizer dispenser assemblies are
properly classified as “[b]uilders’ ware of plastics” of heading 3925, HTSUS, or “parts” of
heading 8424, HTSUS.
Whether the air freshener dispenser covers are properly classified as “[o]ther articles of
plastics” of heading 3926, HTSUS, or “parts” of heading 8414, 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 21, 2023,
within 180 days of liquidation of each entry, pursuant to 19 U.S.C. § 1514(c)(3). Further review
of Protest No. 5301-23-108958 is properly accorded pursuant to 19 C.F.R. § 174.24(a), as the
decision against which the protest was filed is alleged to be inconsistent with a CBP ruling or
decision with respect to the same or substantially similar merchandise. Specifically, the
Protestant compares the subject merchandise to goods described in several ruling letters that
classify certain dispensers as “parts” of heading 8424, HTSUS, and air freshener fans or
fragrance dispensers under heading 8414, 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.
GRI 6 provides that, 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 GRIs 1 through 5, on the understanding that only
subheadings at the same level are comparable. For the purposes of GRI 6, the relative section
and chapter notes also apply, unless the context otherwise requires.
The HTSUS headings and subheadings under consideration are as follows:
3925 Builders' ware of plastics, not elsewhere specified or included:
*****
3926 Other articles of plastics and articles of other materials of headings
3901 to 3914:
*****
8414 Air or vacuum pumps, air or other gas compressors and fans;
ventilating or recycling hoods incorporating a fan, whether or not
fitted with filters; gas-tight biological safety cabinets, whether or
not fitted with filters; parts thereof:
*****
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
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appliances; steam or sand blasting machines and similar jet
projecting machines; parts thereof:
8424.89 Other appliances:
*****
8424.90 Parts:
Note 2 to Section XVI, HTSUS, provides 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:
(a) 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;
(b) 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.
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473,
8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or
8548.
The courts have considered the nature of “parts” under the HTSUS, resulting in two
distinct though not inconsistent tests. 1 The first test, articulated in United States v. Willoughby
Camera Stores, requires a determination of whether the imported item is “an integral,
constituent, or component part, without which the article to which it is to be joined, could not
function as such article.” 2 The second test, set forth in United States v. Pompeo, states that an
imported item “dedicated solely for use” with another article is a part of that article provided
that, “when applied to that use,” the article will not function without it. 3 Under either line of
cases, an imported item is not a part if it is “a distinct and separate commercial entity.” 4
1
See Bauerhin Tech’s Ltd. v. United States, 110 F.3d 774, 779 (Fed. Cir. 1997).
2
Id. at 778 (quoting United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322, 324 (Ct. Cust. App. 1933)).
3
See United States v. Pompeo, 43 C.C.P.A. 9, 14 (Ct. Cust. App. 1955).
4
See ABB, Inc. v. United States, 28 C.I.T. 1444, 1452–54 (2004); Bauerhin, 110 F.3d at 779 (distinguishing the
tripod found in Willoughby, 21 C.C.P.A. at 325).
5
I. Classification of the Inline Auto Drip and Clean Seat Dispenser Assemblies
There is no dispute that the inline auto drip and clean seat dispenser assemblies are prima
facie classifiable under heading 8424, HTSUS. The classification of these assemblies turns on
whether they are classifiable as “[o]ther appliances” under subheading 8424.89, HTSUS, or
“parts” under subheading 8424.90, HTSUS.
We find that the inline auto drip and clean seat dispenser assemblies constitute “parts”
under established caselaw. First, the two assemblies are both dedicated solely for use with the
separately imported refill bags or bottles. Both assemblies are designed to directly interact with
their respective refill media to disperse liquid. The inline auto drip dispenser assemblies achieve
this interaction by means of a sealed connection with the bottle, whereas the clean seat dispenser
assemblies do so by pulling up on plastic “wings” to actuate the piston pump on the bag. It is this
interplay between the devices and the mechanisms on the refill bottles or bags that causes liquid
to be dispersed from the respective articles, thus making the assemblies integral to the
functioning of a finished mechanical appliance for dispersing liquid.
Given the inline auto drip dispenser assemblies and clean seat dispenser assemblies are not
imported with the refill bags or bottles, which possess the pumps required for the dispensers to
function, they are not themselves “goods” of heading 8424 (or appliances of subheading
8424.89) per Note 2(a) to Section XVI, HTSUS. Per Note 2(b) to Section XVI, however, the
inline auto drip dispenser assemblies and clean seat dispenser assemblies are solely and
principally used with the finished dispensers and, in turn, appropriately classified under
subheading 8424.90, HTSUS, as “parts” of mechanical appliances for projecting, dispersing or
spraying liquids.
II. Classification of the Automatic and Manual Soap and Hand Sanitizer Dispenser
Assemblies
Note 2(s) to Chapter 39, HTSUS, excludes from classification therein “[a]rticles of
Section XVI (machines and mechanical or electrical appliances).” Because Section XVI,
HTSUS, includes heading 8424, HTSUS, the classification of the automatic and manual soap and
hand sanitizer dispenser assemblies turns on whether such articles meet the terms of that
heading.
We find that the automatic and manual soap and hand sanitizer dispenser assemblies are
classifiable under heading 8424, HTSUS, as “parts.” These assemblies are not imported with the
refill bags and, as such, do not have the piston pump required to project, disperse, or spray
liquids. Similar to the inline auto drip and clean seat dispenser assemblies, the automatic and
manual soap and hand sanitizer dispenser assemblies are both dedicated solely for use with the
soap and hand sanitizer bags and are integral to the functioning of the finished dispenser because
they are specifically fitted to house and actuate the bags. Therefore, the automatic and manual
soap and hand sanitizer dispenser assemblies are also properly classified under subheading
8424.90, HTSUS.
6
The classification of the subject soap and hand sanitizer dispenser assemblies under
heading 8424, HTSUS, specifically subheading 8424.90, HTSUS, is consistent with
Headquarters Ruling Letter (HQ) H335120 (Dec. 8, 2023), where CBP classified an automatic
aerosol dispenser under subheading 8424.90, HTSUS, because, although it was imported without
the aerosol can, it was solely dedicated for use with the aerosol can and integral to the spraying
of the can, making it a part of an appliance under heading 8424, HTSUS. 5
III. Classification of the Air Freshener Dispenser Covers
Note 2(s) to Chapter 39, HTSUS, also governs the classification of the subject air
freshener dispenser covers. If the covers meet the terms of heading 8414, HTSUS – which is also
included in Section XVI, HTSUS – then the covers are excluded from classification under
heading 3926, HTSUS.
We find that the air freshener dispenser covers do not constitute “parts” of “fans” under
heading 8414, HTSUS. To be classifiable as “parts” of fans, the subject covers must be integral
to the functioning of a fan, but the presented facts do not bear out the covers’ “integral” role in
that regard. While the covers are only designed to be used with certain air freshener dispensers,
the mere compatibility between the two articles “does not necessarily make either a part of the
other.” 6 Further, the vents on the covers serve to direct the movement of air that the axial fan has
already agitated; the axial fan does not require the cover to stir the fragrant air. Though the
vents’ direction of airflow is important in facilitating the overall function of “freshening” air, that
function is not what heading 8414, HTSUS, requires because the legal text provides for “parts”
of fans, not “parts” of air freshener dispensers. Thus, even if the covers are solely dedicated for
use with the Protestant’s air freshener dispensers, we hold that the covers are not integral to the
function of “fans” under heading 8414, HTSUS, to be considered “parts thereof.”
HOLDING:
By application of GRIs 1 and 6, the four restroom dispenser assemblies are classified in
heading 8424, HTSUS, specifically in 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.
By application of GRIs 1 and 6, the air freshener dispenser covers are classified in
heading 3926, HTSUS, specifically in subheading 3926.90.99, HTSUS, which provides for,
“Other articles of plastics and articles of other materials of headings 3901 to 3914: Other:
Other.” The general column one rate of duty is 5.3 percent ad valorem.
5
See HQ H335120; see also HQ W968211 (Feb. 6, 2007) and New York Ruling Letter (NY) N047571 (Jan. 13,
2009), in which CBP classified other automatic aerosol dispensers in subheading 8424.90.90, HTSUS, relying on
the same reasoning as HQ H335120.
6
See Willoughby, at 324 (citing Columbia Shipping Co. v. United States, 11 Ct. Cust. App. 281 (1922); United
States v. Kalter Mercantile Co., 11 Ct. Cust. App. 540 (1923)).
7
This ruling does not address the applicability of any additional duties that may apply to
the goods discussed herein. Likewise, 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 World Wide Web at www.usitc.gov.
You are instructed to GRANT IN PART and DENY IN PART the Protest.
Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings,
will make the decision available to CBP personnel, and to the public on the CBP website at
www.cbp.gov, by means of the Freedom of Information Act, and other methods of public
distribution.
Sincerely,
for Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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