CLA-2-84:RR:NC:MM:106 C88629

Mr. Mitchell W. Cashion
Bax Global
4302 Yorkmont Road
Charlotte, NC 28208

RE: The tariff classification of a soap and lotion dispenser from the Netherlands.

Dear Mr. Cashion:

In your letter dated May 5, 1998, on behalf of InnoEssentials, you requested a tariff classification ruling. You submitted a sample with your request. The article in question is a wall-mounted, hand-operated soap and lotion dispenser, identified as the Multi Dispenser. The unit consists of a plastic housing containing a plastic soap reservoir and a simple, piston-type, hand-activated dispensing pump. By pressing in on the plunger, soap or lotion is moved from the reservoir through the pump, and ejected out through a plastic nozzle.

The applicable subheading for the soap and lotion dispenser will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids. The rate of duty will be 2.2 percent ad valorem.

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 Patrick J. Wholey at 212-466-5668.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division