CLA-2-84:OT:RR:NC:1:104
Mr. William Thomas Gould
Tom Gould Customs Consulting, Inc.
3807 Sierra Hwy., Ste 6 PMB 4617
Acton, CA 93510-1256
RE: The tariff classification of Sanitary Napkin/Tampon Dispensers from Mexico
Dear Mr. Gould:
In your letter dated June 30, 2011, on behalf of your client, American Specialties, Inc. (ASI), you requested a tariff classification ruling.
ASI imports several different models of Sanitary Napkin/Tampon Dispensers. The imported models, #0464, 0468, 6468 and 9468, are able to hold 30 sanitary napkins and 27 tampons. The Sanitary Napkin/Tampon Dispensers are used in commercial, institutional and industrial washrooms in hotels, office buildings, schools and other buildings. Typically, these dispensers are sold to construction contractors. All of the Sanitary Napkin/Tampon Dispensers are shipped ready for installation along with all the components needed for assembly and installation.
The four imported dispensers are models #’s 0464, 0468, 6468 and 9468. While all four models are similar in that each performs a dispensing function, they do differ as to method of dispensing, styling, size and mounted method such as recessed or surface mounted with stainless steel collar. Each of the different models can be imported in one of two variations (1) with a vending mechanism that accepts the coin payment (such as 25¢ or 50¢) built into the dispenser or (2) as a free operation dispenser without any device to accept payment. The customer orders and specifies the particular model number and indicates a coin or free operation by adding the amount of the denomination or the word “Free” as a suffix to the model number. For example, (1) if imported as coin operation, the model numbers would read as follows: 0464-25, 0468-25, 6468-25, or 9468-25 or (2) if imported as free operation, the model numbers would read as 0464-FREE, 0468-FREE, 6468-FREE or 9468-FREE.
The dispensing mechanisms, which are fastener mounted internally, provide the supplier with the ability to provide the appropriate mechanism for the desired mode of dispensing, i.e., coinage payment or free. The sanitary napkin and tampon dispensing magazines operate independently of each other. The mechanical dispensing process begins by inserting payment (where appropriate) and depressing the handle (or lever). Once the product has been selected, an ejector mechanism drops the selected product into the outlet slot. If empty, an indicator displays empty condition and blocks the coin slot when product is depleted. In a telephone conversation on July 25, 2011 with a member of my staff, you confirmed that the non-coin operated models also incorporate mechanical features for dispensing the sanitary products.
In your ruling letter, you suggested classification in subheading 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. As per the National Import Specialist for this subheading, mechanically operated sanitary napkin/tampon dispensers are not ejusdem generis (i.e., “of a similar kind”) with the exemplars listed in the Explanatory notes to 73.24.
The applicable subheading for the Sanitary Napkin/Tampon Dispensers imported with a payment mechanism will be 8476.89.0000, HTSUS, which provides for Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines; parts thereof: Other machines: Other. The rate of duty will be Free.
The applicable subheading for the Sanitary Napkin/Tampon Dispensers imported without the payment mechanism will be 8479.89.9899, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% 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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division