CLA-2-84:OT:RR:NC:1:104
Mr. Thomas J. Deschamps
Dedoes Industries Inc.
1060 W. West Maple
Walled Lake, MI 48390
RE: The tariff classification of a Plastic Dispensing Device from China
Dear Mr. Deschamps:
In your letter dated October 6, 2014 you requested a tariff classification ruling.
The imported item is a plastic device that serves as a dispensing device and interface between automotive paint containers and a dispensing machine. The machine contains a scale and color formulation software, which allows the system to dispense precise amounts of colors, tints, and toners used to formulate the desired color. The reusable plastic device is comprised of three parts, i.e., a molded barrel which connects to a plastic plunger and a molded seal.
The plastic device is attached to a dispensing lid and can only operate when placed into a dispensing machine. The device functions as a delivery system for transferring paint from a bottle or a can to a mixing container that is used to mix automotive refinish paint formulas. The device while positioned in the dispensing machine, engages an electro-mechanical motor actuator that actuates the plunger stem in an upwards position of the syringe device to draw paint from the container, while another motor drive actuates the valve opening and closing to allow a proper amount of paint to be dispensed from the device and then the valve closes after the proper amount has been dispensed. The paint container with the attached device is returned to storage.
The applicable subheading for the Plastic Dispensing Device will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division