CLA-2 CO:R:C:M 956530 LTO
Mr. Roger D. Comstock
Better Living Products, Inc.
2255 N. University Parkway
Suite 15
Provo, Utah 84604
RE: Plastic Soap and Lotion Dispenser; HQ 087486 revoked; chapter
39, note 2(o); heading 3925; heading 8413; EN 84.13; EN
84.24
Dear Mr. Comstock:
This is in reference to HQ 087486, issued to you on November
6, 1990, concerning the classification of plastic soap and lotion
dispensers under the Harmonized Tariff Schedule of the United
States (HTSUS). Based upon a further review of this matter, we
have reconsidered HQ 087486. Pursuant to section 625, Tariff Act
of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI
(Customs Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186
(1993) (hereinafter, "section 625"), notice of the proposed
revocation of HQ 087486 was published July 27, 1994, in the Customs
Bulletin, Volume 28, Number 30.
FACTS:
The articles in question are four models of plastic soap and
lotion dispensers. The models are described as follows: the
"Dispenser" and "Dispenser Elite" contain four separate
compartments which hold the various liquids. The "Dispenser II" is
a smaller, two-chambered unit. The "Dispenser Junior" consists of
two versions, one for a children's bathroom and one for a baby's
room. All of the models are composed of a durable ABS plastic
shell. Furthermore, in all of the models, the liquids can be
dispensed by pushing the appropriate pump. The dispensers are
designed for both permanent and temporary, but secure, installation
to bathroom walls.
- 2 -
In HQ 087486, Customs classified the soap and lotion
dispensers as builders' wares of plastics under subheading
3925.90.00, HTSUS, rather than as a mechanical appliance for
projecting, dispersing or spraying liquids under subheading
8424.89.00, HTSUS.
ISSUE:
Whether plastic soap and lotion dispensers are
classifiable as other mechanical appliances for projecting,
dispersing or spraying liquids under subheading 8424.89.00, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and any
relative section or chapter notes . . . ."
The headings at issue are as follows:
3925 Builders' wares of plastics, not elsewhere
specified or included
* * * * * * * * * * * * *
8413 Pumps for liquids, whether or not fitted
with a measuring device . . .
* * * * * * * * * * * * *
8424 Mechanical appliances (whether or not hand-
operated) for projecting, dispersing or
spraying liquids or powders . . .
Note 2(o) to chapter 39, HTSUS, states that the chapter does
not cover articles of section XVI (machines and mechanical or
electrical appliances). Therefore, if the soap and lotion
dispensers are classifiable under a chapter 84 or 85 heading, they
cannot be classified under heading 3925, HTSUS.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System. While
not legally binding, the ENs provide a commentary on the scope of
each heading of the Harmonized System, and are generally indicative
of the proper interpretation of these headings. See T.D. 89-80, 54
Fed. Reg. 35127, 35128 (Aug. 23, 1989).
EN 84.13, pg. 1161, states that heading 8413, HTSUS, excludes
appliances for projecting, dispersing or spraying liquids. Thus, - 3 -
if the articles in question are described in heading 8424, HTSUS,
they cannot be classified under heading 8413, HTSUS.
EN 84.24, pg. 1188, states that heading 8424, HTSUS, "covers
machines and appliances for projecting, dispersing or spraying
steam, liquids or solid materials . . . in the form of a jet, a
dispersion (whether or not in drips) or a spray." The fact that an
article "dispenses" a liquid does not necessarily mean that it is
covered by heading 8424, HTSUS. For an article to be covered by
this heading, it must either project, disperse or spray that
liquid.
The dispensers are not simply pumps--they are devices that
incorporate pumps. However, unlike an appliance incorporating a
metered pump, which dispenses a liquid in a fixed amount, the
plastic soap and lotion dispensers do, in fact, spray, project or
disperse a liquid, as those terms are commonly defined.
Accordingly, the dispensers are covered by the terms of heading
8424, HTSUS, and are classifiable under subheading 8424.89.00,
HTSUS.
HOLDING:
The plastic soap and lotion dispensers are classifiable under
subheading 8424.89.00, HTSUS, which provides for other mechanical
appliances for projecting, dispersing or spraying liquids. The
corresponding rate of duty for articles of this subheading is 3.7%
ad valorem.
In accordance with section 625, this ruling will become
effective 60 days after publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division