CLA-2-84:OT:RR:NC:N1:105
Charles S. Parisi
Parisi Services Inc.
2909 Oregon Court Unit C5
Torrance, California 90503
RE: The tariff classification of the Touch automated dispensing system from China
Dear Mr. Parisi:
In your letter dated March 10, 2020, on behalf of your client, Warm Inc., you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Touch,” which is an automated warming and dispensing device for personal lubricants and massage oils. In operation, the user will waive their hand into the opening of the unit. A laser activated dispensing system will drop a predetermined amount of warm lubricant or massage oil into the user’s hand without the user making contact with the device. The unit has a refillable plastic tank that holds up to four ounces of lubricant. The Touch unit also features a stabilized base, a power supply, a user manual and cleaning funnel. At the time of importation, the lubricant is not included.
The applicable subheading for the Touch automated dispensing system will be 8424.89.9000, Harmonized Tariff Schedule of the United States (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: Other appliances: Other.” The general rate of duty will be 1.8% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.89.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8424.89.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division