CLA-2-84:OT:RR:NC:N1:102
Sophia Park
ELCOS America Inc.
1 Bridge Plaza, N.
Fort Lee, New Jersey 07024
RE: The tariff classification of bottles and pumps from South Korea
Dear Ms. Park:
In your letter dated July 16, 2021, you requested a tariff classification ruling on behalf of your client, Sunrider Manufacturing, L.P. Descriptive information was provided with your request.
The four products under consideration are referred to as pump and bottle sets. The EDP-180E 100ML lotion pump, part number B800530934 is used with lotion bottle, part number B800530634 or a non-printed bottle, part number B800530334. The EDP-180E 100ML fine mist pump, part number B800531034, is used with fine mist bottle, part number B800530734 or a non-printed bottle, part number B800530334. The hand-operated pumps are illustrated with a plastic overcap and are designed to be used with their respective plastic bottles. Upon importation, the bottles are filled and then assembled to the pump and overcap for the purpose of spraying a liquid or dispensing a lotion.
Classification of merchandise under the Harmonized Tariff Schedule (HTSUS) is governed in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order.
GRI 2(a) provides that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished, which are entered unassembled or disassembled.
In regard to single and multiple entry shipments, various scenarios are discussed in §141.58, Customs and Border Protection Regulations (“CR”). Points covered in §141.58, CR, include application procedures, the time limits for the arrival dates, and the requirements of a single entry for separately arriving portions of unassembled or disassembled entities.
In particular, please note §141.58(h), which states that except as provided in paragraph (j) of this section, for purposes of section 484(j)(1), Tariff Act of 1930 (19 U.S.C. 1484(j)(1)), the merchandise comprising the separate portions of an entity covered by paragraph (b) of this section included on one entry will be classified as though imported together. Any spare parts accompanying a portion of an entity must be classified and entered separately.
While §141.58(i) states that when all portions of an entity do not arrive at the port of entry within the time constraints of paragraphs (b)(4)(i) and (ii) of this section, as applicable, a separate entry and entry summary must be filed for each portion that has already arrived, and for each portion that subsequently will arrive on separate conveyances. The merchandise included on each separate entry shall be classified in its condition as imported. Each entry would reflect the quantities, values, classification, and rates of duty, as appropriate, of the various components conveyed in each shipment, and not the value or classification of the ordered single entity.
In this scenario, the pumps and the bottles, which are imported together in the same shipment and in the same quantities, would be regarded as comprising separate portions of either a lotion dispenser or a mist sprayer. Once imported, the pumps and bottles are assembled to each other to form lotion dispensing products or mist sprayers. Accordingly, the pumps and bottles are classified as unassembled lotion dispensers and unassembled mist sprayers in accordance with GRI 2(a).
Therefore, in accordance with GRI 2(a), the applicable subheading for the EDP-180E 100ML lotion pump, part number B800530934, and a bottle (part number B800530634 or part number B800530334) when imported in the same shipment in equal quantities, 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 percent ad valorem.
The applicable subheading for the EDP-180E 100ML fine mist pump, part number B800531034, and a bottle, (part number B800530734 or part number B800530334) when imported in the same shipment in equal quantities, 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 percent ad valorem.
Should the requirements of §141.58(h), CR, not be met, each component of the lotion dispenser and fine mist sprayer would be separately classified in its own respective heading, as outlined in §141.58(i).
Therefore, in scenarios where the requirements of §141.58(i) are satisfied, the applicable subheading for the EDP-180E 100ML fine mist pump with overcap, part number B800531034 and the EDP-180E 100ML lotion pump with overcap, part number B800530934, will be 8413.20.0000, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Hand pumps, other than those of subheading 8413.11 or 8413.19. The general rate of duty is Free.
The applicable subheading for the empty 100 ML bottles, part numbers B800530334, B800530734 and B800530634, will be 3923.30.0090, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics: carboys, bottles, flasks and similar articles: other. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the plastic overcaps, when entered separate from the pump or in different quantities, will be 3923.50.0000, HTSUS, which provides for Stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 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 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division