CLA-2-84:OT:RR:NC:N1:105
David W. Cloer
International Industries Corporation
154 Saint Andrews Drive
Spartanburg, SC 29306
RE: The tariff classification of a trigger sprayer and pump dispenser from China
Dear Mr. Cloer:
In your letter dated June 11, 2020, you requested a tariff classification ruling.
The first item under consideration is described as a plastic trigger sprayer, which has a plastic trigger, nozzle, and tube. You have stated that after importation it will be fitted onto a plastic reservoir filled with cleaning products. In operation, liquid is raised upward through the plastic tube when the user squeezes the hand operated trigger. The liquid then moves into the valve and sprays out through the nozzle.
The second item under consideration is a plastic pump dispenser. The product has a nozzle dispenser, a metal spring, and feed tube. The pump dispenser is intended to be used with a reservoir to dispense liquids such as cleaners, disinfectants, or hand sanitizers. The pump dispenser is imported without the reservoir. By pressing the pump assembly up and down, the cleaner, disinfectant or hand sanitizer is moved from the reservoir through the pump, and ejected out through the dispenser head.
You suggest classification of the trigger sprayer and pump dispenser in subheading 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures of plastics. However, the trigger sprayer and pump dispenser perform a more specialized function than mere closure. Therefore, they are precluded from classification in 3923.50.0000, HTSUS.
The applicable subheading for the trigger sprayer will be 8424.20.1000, 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: Spray guns and similar appliances: Simple piston pump sprays and powder bellows.” The general rate of duty will be 2.9% ad valorem.
The applicable subheading for the pump dispenser will be 8424.89.9000, 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% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.20.1000, 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., 9903.88.03, in addition to subheading 8424.20.1000, HTSUS, listed above.
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