CLA-2-84:OT:RR:NC:N1:102
Jessica DuBose
Alliance Customs Clearance, Inc
6615 E Pacific Coast Highway
Long Beach, California 90803
RE: The tariff classification of bottles, dispensers, and caps from China
Dear Ms. DuBose:
In your letter dated September 30, 2020, you requested a tariff classification of items used with dispensing hand sanitizer gels and sprays. Descriptive information was provided with your request.
There are four items under consideration. The first item is described as a plastic hand operated mister spray head. The device has a plastic cap and thin plastic tube. In operation, the user presses down on the spray head and liquid is raised upward through the plastic tube. The liquid then moves into the valve and out through the spray head with an even spray. The spray head can be imported with or without a reservoir.
The second item is described as a plastic hand operated pump dispenser that is imported with or without a reservoir. The device has a plastic tube and is used for dispensing hand sanitizer gel. In operation, the user presses down on the pump dispenser and liquid is raised upward through the plastic tube. The liquid then moves into the valve and out through the nozzle in the form of a drip.
The third item is described as a plastic squeeze push dispenser cap. In use, the cap is pushed manually and the opening is exposed, allowing the gel to escape by squeezing or applying pressure to the bottle.
The fourth item is described as a plastic flip dispenser cap. In use, the cap is "flipped" open to expose the opening for the gel to escape by squeezing or applying pressure to the bottle.
The applicable subheading for the spray head imported with and without a reservoir will be 8424.20.1000, 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: Spray guns and similar appliances: Simple piston pump sprays and powder bellows. The general rate of duty will be 2.9 percent ad valorem.
In your request you suggest that the pump dispenser imported without the reservoir is properly classified in subheading 8424.20.1000, 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: Spray guns and similar appliances: Simple piston pump sprays and powder bellows. We disagree. A pump dispenser, imported without a reservoir, is simply considered a piston pump. Liquid pumps are provided for in heading 8413.
Thus, the applicable subheading for the pump dispenser imported without the reservoir will be subheading 8413.20.0000, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Hand pumps, other than those of subheading 8413.11 or 8413.19. The rate of duty will be Free.
The applicable subheading for pump dispenser imported with a reservoir will be 8424.89.9000, 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 percent ad valorem.
In your request you further suggest that the squeeze push dispenser and the flip caps be classified in subheading 8424.89.9000, 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. We disagree. The squeeze push dispenser and flips caps do not contain any mechanical features and are both primarily utilized to provide a spill proof closure.
As such, the applicable subheading for the plastic squeeze push dispenser cap and plastic flip dispenser cap will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3923.50.0000, 8413.20.0000 and 8424.20.1000, 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., 9903.88.03, in addition to subheadings 3923.50.0000, 8413.20.0000 and 8424.20.1000, HTSUS, listed above.
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-actionshttps://www.cbp.gov/trade/remedies/301-certain-products-china
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 Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division