CLA-2-84:OT:RR:NC:N1:106
Mr. Richard Hessen
Reckitt Benckiser, Inc.
399 Interpace Pkwy.
P.O. Box 225
Parsippany, NJ 07054-0225
RE: The tariff classification of an automatic dishwasher detergent dispenser from Poland.
Dear Mr. Hessen:
In your letter dated October 1, 2009 you requested a tariff classification ruling. Information and samples were submitted. The samples are being returned as requested.
The items under consideration are both the Quantumatic automatic dishwasher detergent dispenser and the detergent refill cartridges for the same. The dispenser is said to be imported and sold as a set which is supported by the packaging of the sample presented to this office. In use, the detergent cartridge is installed into the dispenser and attached to the rack inside of the dishwasher. During the wash cycle, water is channeled into one of twelve openings of the dispenser/cartridge assembly where a detergent pouch is located. The water dissolves the pouch and the detergent is dispersed into the dishwasher from the device. The heating and cooling of the dishwasher then causes a wax motor within the device to expand and contract and results in the device physically advancing to the next detergent pouch to be used.
You have suggested that the Quantumatic Automatic Dishwasher Dispenser may be classifiable in heading 8479, specifically in subheading 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. However, heading 8479 can apply only if no other heading of chapter 84 specifies or includes this merchandise. Goods of this type are specifically provided for in heading 8424, HTSUS. Thus, the Quantumatic Automatic Dishwasher Dispenser cannot be classified in heading 8479.
The applicable subheading for the Quantumatic automatic dishwasher detergent dispenser and the detergent cartridge when imported together will be 8424.89.0000, HTSUS, which provides for mechanical appliances for …dispersing,…liquids or powders;…: other appliances: other. The rate of duty will be 1.8 percent ad valorem.
The refill cartridge for the system is said to contain a detergent which includes a non-ionic surfactant which is not aromatic. It is specifically designed to fit the dispenser.
The applicable subheading for the Quantumatic automatic dishwasher detergent refill cartridge when imported alone will be 3402.20.5100, HTSUS, which provides for organic surface-active agents; surface-active preparations, washing preparations and cleaning preparations, whether or not containing soap, other than those of heading 3401: preparations put up for retail sale: other. The rate of duty will be free.
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