CLA-2-39:OT:RR:NC:N4:422
Mr. Thomas P. Scott
Ladner & Associates PC
1775 I Street, N.W., Suite 1150
Washington D.C. 20006-2402
RE: The tariff classification of a pressure-operated dispensing cap from China.
Dear Mr. Scott:
In your letter dated March 22, 2019, you requested a tariff classification ruling on behalf of your client, Silgan Dispensing Systems.
You submitted a sample of an item identified as the C3 Concentrate Dispenser which consists of a plastic pressure-operated dispenser cap that can measure and dispense household liquids. Although you suggest that this item is designed especially for concentrated liquids, it will work for any household liquid. The cap is sold separately and can be screwed on to any same sized bottle neck, replacing the original cap.
The cap features an enclosed measuring cup top with pour spout. The cup reservoir would have measurement markings for the user to be able to measure the desired amount of liquid. The cup has several settings, “fill,” “drain” and “lock.” The cap also incorporates a plastic dip tube and gasket. To fill the measuring cup on top, one needs only to twist the cap to the “fill” setting and squeeze the bottle until a sufficient amount of liquid travels up the dip tube into the cup reservoir. If too much liquid enters the cup reservoir, the cap can be twisted to the “drain” setting, and the liquid will return to the bottle below. If the desired amount of liquid is in the cup reservoir, the cap can be twisted to the “lock” setting, and only that amount of liquid in the cup reservoir can be easily poured from the spout for use. The cap stays in the “lock” setting for storage. The cup reservoir measures approximately 2.5” in diameter by 2.75” deep. The attached dip tube measures approximately 8.75.”
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Although not dispositive, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
You suggested classifying the C3 Concentrate Dispenser in heading 8424, HTSUS, as spraying apparatus. This office disagrees.
The ENs to heading 8424 describe the goods of this section as “… 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.” The C3 Concentrate Dispenser neither sprays, projects nor disperses liquid. It is filled by squeezing the bottle reservoir, which is not imported with the C3 Concentrate Dispenser, and used to measure the correct amount of concentrate for mixing with other liquids. After the desired amount is filled, the concentrate is poured out of the dispenser.
Furthermore, the C3 Concentrate Dispenser does not have any mechanical features. As a result, it is not a mechanical appliance, and classification of the C3 Concentrate Dispenser in heading 8424, HTSUS is precluded.
The applicable subheading for the C3 Concentrate Dispenser will be 3924.10.4000, HTSUS, which provides for “Tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other.” The rate of duty will be 3.4 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 on the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division