CLA-2 CO:R:C:M 956529 LTO
Ms. Karen Grider
Global OEM Corporation
1755 Park Street, Suite 330
Naperville, Illinois 60563
RE: Soap and Lotion Dispenser; NY 889286 revoked; heading 8413; EN
84.13; EN 84.24
Dear Ms. Grider:
This is in reference to NY 889286, issued to you on September
15, 1993, concerning the classification of the model LD 100C
countertop liquid dispenser under the Harmonized Tariff Schedule of
the United States (HTSUS). Based upon a further review of this
matter, we have reconsidered NY 889286. 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 889286 was published July 27, 1994, in the
Customs Bulletin, Volume 28, Number 30.
FACTS:
The article in question is the model LD 100C countertop liquid
dispenser for dishwashing and hand soaps, hand lotions or other
liquids. It consists of a chrome-plated combination head and pump
assembly, threaded mounting body and nut, and plastic storage
bottle. The unit is normally mounted onto a sink or kitchen
countertop with the pump assembly showing and the bottle
underneath. The unit discharges liquid by manually pumping the
head assembly up and down.
In NY 889286, Customs classified the countertop liquid
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.
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ISSUE:
Whether countertop liquid 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:
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 countertop liquid
dispenser in question dispensed a fixed amount of liquid.
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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
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 countertop liquid 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