CLA-2-84:OT:RR:NC:N1:105
Melissa Lehmann
M.Z. Berger & Co. Inc
353 Lexington Avenue, 14th Floor New York, NY 10016
RE: The tariff classification of soap dispensers from China
Dear Ms. Lehmann:
In your letter dated December 9, 2024, you requested a tariff classification ruling. Descriptive literature was provided for our review.
The items under consideration are described as liquid soap pump dispensers. In operation, the liquid soap is dispensed by hand activation of a piston pump mechanism, which is attached to the top of the dispenser. A plastic tube runs from the pump to the bottom of the dispenser and draws up the liquid soap. The product consists of a ceramic molded soap holding base with a standard plastic twist on soap pump topper. Five different examples were provided for our review. The first item is described as a skull soap pump – black, which is a black skull shaped soap dispenser with simple piston pump on the top (item GNC_GF_3354). The soap dispenser measures 4.4 inches long by 3.36 inches wide by 6.5 inches high. The second item is described as a skull soap pump – antique finish, which is a white skull shaped soap dispenser with black eyes, black nose, and a simple piston pump on the top (item GNC_GF_3355). The soap dispenser measures 4.4 inches long by 3.36 inches wide by 6.5 inches high. The third item is described as a witch cauldron soap pump, which is a black cauldron shaped dispenser with bubbles coming out of the top (item GNC_GF_3356). The simple piston pump is attached to the bubbles at the top and the words witches brew are printed on the front. The soap dispenser measures 4.4 inches long by 4.4 inches wide by 6.5 inches high. The fourth item is described as a bat soap pump, which is a black bat shaped dispenser in a sitting position with the wings spread out (item GNC_GF_3357). The simple piston pump is attached to the top of the head of the bat. The soap dispenser measures 2.6 inches long by 4.35 inches wide by 6.5 inches high. The fifth item is described as a cat soap pump, which is a black cat head shaped dispenser with yellow eyes (item GNC_GF_3358). The simple piston pump is attached to the top of the head of the cat. The soap dispenser measures 4.4 inches long by 4.4 inches wide by 6.5 inches high.
The applicable subheading for the soap dispensers entered under item numbers GNC_GF_3354, GNC_GF_3355, GNC_GF_3356, GNC_GF_3357, and GNC_GF_3358 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% ad valorem.
Products of China classified under subheading 8424.89.9000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. If the merchandise is from China, you must report the Chapter 99 subheading, i.e., 9903.88.02 in addition to the corresponding subheading 8424.89.9000, HTSUS, listed above at the time of importation. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division