CLA-2 CO:R:C:M 956522 LTO
Mr. Mike Unsworth
LEP Profit International, Inc.
29225 Airport Drive
Romulus, Michigan 48174
RE: Hand-operated Liquid Soap Dispenser; NY 877878 revoked;
heading 8413; EN 84.13; EN 84.24
Dear Mr. Unsworth:
This is in reference to NY 877878, issued to you on October 2,
1992, concerning the classification of a hand-operated liquid soap
dispenser under the Harmonized Tariff Schedule of the United States
(HTSUS). Based upon a further review of this matter, we have
reconsidered NY 877878. 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 NY 877878 was published July 27, 1994, in the
Customs Bulletin, Volume 28, Number 30.
FACTS:
The article in question is a wall-mounted, hand-operated soap
dispenser. The unit consists of a plastic housing containing a
plastic soap reservoir and a simple, piston-type, hand-activated
dispensing pump. By pressing in on the plunger, soap is moved from
the reservoir through the pump, and ejected out through a plastic
nozzle.
In NY 877878, Customs classified the hand-operated liquid soap
dispenser as a liquid hand pump under subheading 8413.20.00, HTSUS,
rather than as a mechanical appliance for projecting, dispersing or
spraying liquids under subheading 8424.89.00, HTSUS.
ISSUE:
Whether hand-operated liquid soap dispensers are classifiable - 2 -
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:
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 . . .
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,
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 dispensing of a liquid in a fixed amount, by an appliance
incorporating a metered pump, is not a projection, dispersion or
spray. We erroneously believed that the hand-operated liquid soap
dispenser in question dispensed a fixed amount of liquid.
The dispenser is not simply a pump--it incorporates one.
However, unlike an appliance incorporating a metered pump, the
dispenser does, in fact, spray, project or disperse a liquid, as - 3 -
those terms are commonly defined. Accordingly, the dispenser is
covered by the terms of heading 8424, HTSUS, and is classifiable
under subheading 8424.89.00, HTSUS.
HOLDING:
The hand-operated liquid soap 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