CLA-2 CO:R:C:M 088982 JMH
Mr. Robert J. Core
Encore International
170 Broadway
Suite 1601
New York City, NY 10038
RE: Perfume sprayers; toilet sprays; mounts for toilet sprays;
scent sprays and other toilet sprays for liquids; plastic
caps; actuator pump sprayers; articles imported complete but
unassembled; GRI 2(a)
Dear Mr. Core:
This is in response to your March 26, 1991, request for a
classification ruling for certain glass perfume bottles with a
plastic cap and a pump sprayer. Our decision follows.
FACTS:
The articles in question are glass bottles approximately
three inches tall in a triangular shape. You state that the
bottles are imported empty and then filled with perfume or
toilet water once in the United States. The bottles are imported
with a plastic cap and a "finger actuated pump sprayer." The
three articles are entered in an unassembled condition.
ISSUE:
What is the appropriate classification for the triangular
perfume bottle, the plastic cap, and the pump sprayer?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation ("GRIs"). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes and...according ..to the
following provisions." The relevant heading is heading 9616,
HTSUSA. Heading 9616 describes the following:
-2-
9616 Scent sprayers and similar toilet sprayers,
and mounts and heads therefore; powder puffs
and pads for the application of cosmetics or
toilet preparations...
The Explanatory Notes to the HTSUSA are useful in
determining what is included in the various provisions of the
tariff. Explanatory Note 96.16, HCDCS, states that heading 9616
covers scent, brilliantine and similar toilet sprays, the mounts
for toilet sprays, and the head-pieces for toilet sprays.
Explanatory Note 96.16, Vol. 4, HCDCS, p.1612. The term "spray"
indicates the dispersal of a liquid in a mass or jet of droplets.
See Headquarters Ruling 088500 ("HQ 088500"), dated April 4,
1991, citing Webster's II New Riverside University Dictionary,
pp. 1125 (1984).
The articles in question form a bottle that is to hold a
scent or similar toilet liquid. The bottle disperses the liquid
in a mass of droplets. However, the articles are imported in an
unassembled condition. GRI 2(a), HTSUSA, one of the "following
provisions" mentioned in GRI 1, states the following:
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 (or falling to be classified as complete or
finished by virtue of this rule), entered unassembled
or disassembled.
The triangular perfume bottles are entered with their
plastic caps and their pump sprayers. The complete bottle is
entered, it is merely unassembled. By virtue of GRI 2(a), such a
complete, unassembled article is to be classified as if it were
the finished product.
A finished perfume sprayer bottle is a "scent sprayer" and
is classified under heading 9616. Thus, the triangular bottles,
plastic caps and pump sprayers entered together are classified as
a finished perfume sprayer bottle. The proper classification for
the triangular bottle and its components is subheading
9616.10.00, HTSUSA, as "Scent sprayers and similar toilet
sprayers, and mounts and heads therefore; powder puffs and pads
for the application of cosmetics or toilet preparations...Scent
sprayers and similar toilet sprayers, and mounts and heads
therefor..."
-3-
HOLDING:
In accordance with GRI 2(a), the triangular bottles, plastic
caps and pump sprayers are a complete but unassembled article.
Such complete but unassembled articles are to classified as if
they were the finished article. Finished perfume sprayer bottles
are classified under heading 9616 is accordance with GRI 1.
Thus, the triangular bottles, plastic caps and pump sprayers are
classified under heading 9616. The proper classification for the
triangular perfume bottle, caps, and pump sprayers when imported
together is subheading 9616.10.00, as "Scent sprayers and similar
toilet sprayers, and mounts and heads therefore; powder puffs and
pads for the application of cosmetics or toilet preparations...
Scent sprayers and similar toilet sprayers, and mounts and heads
therefor..."
Sincerely,
John Durant, Director
Commercial Rulings Division