CLA-2 OT:RR:CTF:EMAIN H305296 DSR
Ted Conlon, Operations Manager
Fourstar Group USA, Inc.
189 Main Street, Suite 31
Milford, MA 01757-2627
Raj Budhrani
CHF Industries, Inc.
One Park Avenue, 9th Floor
New York, NY 10016
Tami Mosley
Sally Beauty Holdings
3001 Colorado Blvd.
Denton, TX 76210
RE: Revocation of NY N249630 and NY N299353; Modification of NY N298787; Classification of pump dispensers from China
Dear Mr. Conlon, Mr. Budhrani and Ms. Mosley:
In New York Ruling Letters (“NY”) N249630 (February 4, 2014), NY N299353 (August 20, 2018) and NY N298787 (August 1, 2018), U.S. Customs and Border Protection (“CBP”) classified pump dispensers under subheading 8424.20.1000, of the Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids . . . : Spray guns and similar appliances: Simple piston pump sprays and powder bellows.” CBP has reviewed those rulings and determined that the classification provided for the pump dispensers is incorrect and, therefore, those rulings must be revoked or modified for the reasons set forth in this ruling.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice of the proposed revocations of NY N249630 and NY N299353, and the modification of NY N298787, was published on November 20, 2019, in the Customs Bulletin, Volume 53, No. 42. CBP received no comments in response to the notice.
FACTS:
In NY N249630, the merchandise is described as a Glass Mason Jar Style Hand Soap Pump Dispenser (Item # 61150284) and a Plastic Mason Jar Style Hand Soap Pump Dispenser (Item # 61119598). The liquid soap is dispensed by hand activation of a piston pump mechanism which is attached to the top of, and inserted into the reservoir which holds the liquid soap.
In NY N299353, the merchandise is described as four types of pump dispensers imported with their reservoirs. The dispensers, identified as Items A through D, largely resemble one another in form and function, though their reservoirs are made of different materials. Item A features a reservoir made of ceramic material, Item B has a reservoir made of resin material, Item C’s reservoir is made of glass, while Item D’s reservoir is made of aluminum. The pump dispensers are designed to dispense the contents of the reservoir when the pump mechanism is manually actuated. The ruling notes that in this respect, the dispensers at issue resemble the soap pump dispensers described in
NY N249630, supra.
In N298787, the relevant merchandise is identified as Items 3 through 7. Items 3 and 4 are described as plastic bottles with attached plastic pump action heads. Each pump actuator head has three small holes through which the contents of the bottle can be dispensed. Both pump actuators utilize a spring piston to create suction, and when depressed, dispense the contents of the plastic bottle. Items 5, 6 and 7 are plastic bottles that are imported with the pump dispensers already installed. These products are intended to dispense liquids such as shampoo, conditioner, etc. The ruling notes that, in this respect, the items resemble the soap pump dispensers described in
NY N249630, supra.
ISSUE:
Whether the pump dispensers are classifiable as other mechanical appliances for projecting, dispersing or spraying liquids under subheading 8424.89.90, HTSUS, or as spray guns and similar appliances under subheading 8424.20.10, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The HTSUS provisions under consideration in this case are as follows:
8424 Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; . . .:
* * *
8424.20 Spray guns and similar appliances:
8424.20.10 Simple piston pump sprays and powder bellows
* * *
Other appliances:
* * *
8424.89.90 Other
* * * *
There is no dispute that the subject items are classified in heading 8424, HTSUS. At issue is the proper 6-digit subheading. GRI 6 states:
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized Tariff System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The subheading ENs state that subheading 8424.20 covers the appliances described in Part (B) of the EN to heading 84.24. The EN 84.24(B) provides:
Spray guns and similar hand controlled appliances are usually designed for attaching to compressed air or steam lines, and are also connected, either directly or through a conduit, with a reservoir of the material to be projected. They are fitted with triggers or other valves for controlling the flow through the nozzle, which is usually adjustable to give a jet or more or less divergent spray. They are used for spraying paint or distemper, varnishes, oils, plastics, cement, metallic powders, textile dust . . . projecting a powerful jet of compressed air or steam for cleaning stonework in buildings, statuary, etc.. They may also be used for projecting a powerful jet of compressed air or steam for cleaning stonework in buildings, statuary, etc.
This group also includes separately presented hand controlled “anti-smudge” spraying devices for fitting to printing machines, and hand controlled metal spraying pistols operating either on the principle of a blow pipe, or by the combined effect of an electric heating device and a jet of compressed air.
Hand controlled spray guns with self-contained electric motor, incorporating a pump and a container for the material to be sprayed (paint, varnish, etc.), are also covered by the heading.
The HTSUS does not define the term “spray gun.” The common meaning of a term is generally afforded deference when determining its proper interpretation for tariff purposes. See Toyota Motor Sales (U.S.A.), Inc. v. United States, 7 C.I.T. 178, 182, 585 F. Supp. 649, 653 (1984), aff’d, 753 F.2d 1061 (Fed. Cir. 1985); Nippon Kogaku (USA), Inc. v. United States, 69 C.C.P.A. 89, 92, 673 F.2d 380, 382 (1982). Dictionaries and other lexicographic authorities may be utilized to determine a term’s common meaning. See Mast Indus., Inc. v. United States, 9 C.I.T. 549 (1985), aff’d, 786 F.2d 1144 (Fed. Cir. 1986). The compact Oxford English Dictionary defines spray gun as “a device resembling a gun which is used to spray a liquid such as paint under pressure.” As described in the ENs, spray guns are usually designed for attaching to compressed air or steam lines, are connected with a reservoir with the material to be projected, and are fitted with a trigger or valve to control the flow through the nozzle. x, and do not fall within the description of subheading 8424.20, HTSUS.
Subheading 8424.89.90, HTSUS, provides for other mechanical appliances for projecting or dispersing liquids. We have previously determined that hand-operated pump dispensers that operate in a manner similar to the instant items are classified in subheading 8424.89, HTSUS. See HQ H070635 (July 13, 2010); HQ H012731 (March 27, 2008); HQ 956522 (August 29, 1994); HQ 956530 (August 29, 1994). Accordingly, we conclude that the subject pump dispensers hand pump are classified in subheading 8424.89, HTSUS.
HOLDING:
Pursuant to GRIs 1 and 6, the pump dispensers of NY N249630, NY N299353 and NY N298787 are classifiable under subheading 8424.89.90, HTSUS, which covers “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids . . . : Other appliances: Other.” The column one, general rate of duty is 1.8% 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 Internet at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N249630 (February 4, 2014), NY N299353 (August 20, 2018) are revoked in accordance with this decision. NY N298787 (August 1, 2018) is modified.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.89.90, 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 8424.89.90, 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.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division