CLA-2-84:S:N:N1:102 877878

Mr. Mike Unsworth
LEP Profit International, Inc.
29225 Airport Drive
Romulus, MI 48174

RE: The tariff classification of a hand operated liquid soap dispenser from England

Dear Mr. Unsworth:

In your letter dated August 26, 1992, on behalf of your client, Brightwell Dispensers Ltd., you requested a tariff classification ruling. The item in question is a wall-mounted hand soap 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 is moved from the reservoir, though the pump, and ejected out through a plastic nozzle. While noting the submitted letter from the British office of Customs and Excise, it is our opinion that this item is more specifically provided for in the tariff in a heading other than that covering "machines and mechanical appliances having individual functions, not specified or included elsewhere" (subheading 8479).

The applicable subheading for the soap dispenser will be 8413.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand pumps for liquids. The rate of duty will be 3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport