CLA-2-:OT:RR:NC:N1:105
Sharon M. Tuck
Customs Compliance Sr. Analyst
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of hand-held spray bottles with trigger sprayers from China
Dear Ms. Tuck:
In your letter dated April 6, 2022, you requested a tariff classification ruling.
The first item under consideration is described as a hand-held spray bottle with an attached trigger sprayer head that operates a simple piston pump that moves from side to side. The sprayer head also acts as a closure for the bottle. In operation, the user will depress the trigger repeatedly drawing the liquid up the hose inside the bottle. The piston moves left to right inside the nozzle and causes pressure to build. Once enough pressure builds up, liquid that was drawn up through the hose is dispensed in a spray through the nozzle.
The second item under consideration is also described as a hand-held spray bottle with a trigger sprayer head, however, the simple piston pump in this model moves up and down instead of left to right. The remainder of the operation is identical to the first item. In both items, the sprayer and the bottle are made of polyethylene and/or polypropylene plastic and weigh approximately 0.18 pounds. Both items are approximately 4.33 inches L x 3.43 inches W x 12.75 inches H.
In your letter, you suggest the appropriate classification for both models of spray bottles with attached trigger sprayers to 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.” We disagree. In this instance, the spray bottles with attached trigger sprayers are specifically provided for in subheading 8424.20, HTSUS, which precludes the items from being classified in subheading 8424.89, HTSUS. Additionally, there are several rulings where CBP has classified simple piston trigger sprayers in subheading 8424.20, HTSUS, including HQ H303826 (dated April 16, 2020).
In your letter, you further suggest the appropriate classification for both models of spray bottles with attached trigger sprayers to be subheading 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.” We agree. The general rate of duty will be 2.9% 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. 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