CLA-2-84:OT:RR:NC:N1:106
Ms. Emily Chauvin
Access Business Group International LLC
7575 Fulton St. East
Ada, MI 49355
RE: The tariff classification of pump spray nozzles and a spray bottle with a comb from various countries.
Dear Ms. Chauvin:
In your letter dated September 8, 2008 you requested a tariff classification ruling. Five samples were submitted are being returned as requested.
All items are composed of plastic. SKU No. PPQ1115 (made in Germany), PPQ1011 (made in the United States) and PPQ1031 (made in Japan) are simple piston pump mechanisms. When screwed to the top of a reservoir bottle and the actuator top is depressed by the user, the piston pulls the liquid up through the attached tube and dispenses a quantity of liquid through a hole or, as is the case with PPQ1031, a tube. SKU No. PPQ1105 (made in China) is a simple piston pump action, trigger sprayer which, when screwed to the top of a reservoir bottle of liquid, propels a spray of the liquid when the trigger is pulled by the user. SKU No. MAD0088 (made in Japan) consists of an actuator/cap which is designed in the shape of a functional comb and contains upper and lower valves and a bellows. The reservoir designed for MAD0088 screws to the actuator cap and contains a piston and bottom plate which allows air to enter through the bottom. When the actuator top is pumped by the user, a vacuum is formed which lifts the piston within the reservoir upward toward the actuator and forces the product up and out through openings in the comb.
The applicable subheading for the SKU Nos. PPQ1115, PPQ1011, PPQ1031 and MAD0088 will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids….: other appliances: other. The rate of duty will be 1.8% ad valorem. The applicable subheading for the SKU No. PPQ1105 will be 8424.20.1000, HTSUS, which provides for mechanical appliances for…spraying liquids…: spray guns and similar appliances: simple piston pump sprays and powder bellows. The rate of duty will be 2.9% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division