CLA-2-84:OT:RR:NC:N1:105
Kristin Pleiman
Energizer Holdings, Inc.
2800 Concorde Dr.
Dayton, OH 45377
RE: The tariff classification of the Foam Cannon from China
Dear Ms. Pleiman:
In your letter dated April 1, 2020, you requested a tariff classification ruling.
The item under consideration is the foam cannon, which is a forty-ounce plastic bottle attached to a brass nozzle and hand operated valve. The device is designed to spray cleaning foam onto an automobile by attaching a hose or pressure sprayer to the nozzle using a quick connect fitting. The foam cannon has the “male fitting” installed while the “female fitting” is on the pressure washer. The device is able to make adjustments for soap flow and spray pattern. The soap flow is adjusted using the knob located on the top of the device and the spray pattern is adjusted using the nozzle twist handle. The bottle and nozzle will be imported without the cleaning solution.
The applicable subheading for the foam cannon will be 8424.89.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” The general rate of duty will be 1.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.89.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8424.89.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division