CLA-2-84:OT:RR:NC:1:106
Mr. Scott Blizzard
WJ Byrnes & Company
3401 Quebec Street., Ste 6010
Denver, CO 80207
RE: The tariff classification of plastic tube, pump sprayer, and cap from China
Dear Mr. Blizzard:
In your letter dated October 31, 2013, on behalf of your client Oralabs Incorporated, you requested a tariff classification ruling. A sample was provided.
Your description, which is consistent with the sample, states:
“The empty plastic tube, pump sprayer, and cap will be imported empty in equal quantities with outer shipping cartons marked in China. The ultimate purchaser will fill the tubes with U.S. origin breath spray at their parker Colorado facility, and seal with pump sprayer and cap”.
From your description, we understand that each importation will be of a given number of the unassembled version of the sample so it is an unassembled article under General Rule of Interpretation 2-a to the Harmonized Tariff Schedule of the United States (HTSUS).
In your letter you suggested that this article should be classified as a scent sprayer or similar toilet sprayer in heading 9616, HTSUS. However, this sprayer will be used in the treatment of bad breath. It is not a scent sprayer or similar toilet sprayer. Therefore, heading 9616 is not applicable.
The sample is similar to item 7 in New York Ruling Letter N069641, dated August 11, 2009.
The applicable subheading for your sample will be 8424.20.1000, HTSUS, which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders…spray guns and similar appliances: simple piston pump sprays and powder bellows. The rate of duty will be 2.9 percent 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 J. Sheridan at (646) 733-3012.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division