CLA-2-84:OT:RR:NC:N1:105
Tami Mosley
Sally Beauty Holdings
3001 Colorado Blvd
Denton, TX 76210
RE: The tariff classification cosmetic dispensers and pumps from China
Dear Ms. Mosley:
In your letter dated June 20, 2018, you requested a tariff classification ruling. Samples were provided.
Your submission concerns five plastic bottles with attached spray or pump dispensers, and two pump dispensers without a reservoir.
Items 1 and 2 are plastic pump dispensers with nozzles. The products are constructed largely of plastic and consist of a nozzle dispenser, a metal spring, and a feed tube. Both pump dispensers are intended to be used with plastic bottles to dispense liquids such as shampoo, conditioner, or cosmetic preparations. The two articles are imported separately from the bottles with which they will used.
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. They operate in a matter similar to that of the soap pump dispensers described in New York Ruling Letter N249630, dated February 4, 2014.
You suggest classification of the products covered by your submission in subheading 8424.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which covers simple piston pump sprays and powder bellows. Headquarters Ruling Letter H237855, dated December 31, 2013, determined that pump dispensers imported without the reservoirs with which they are used are not classified in heading 8424. Consequently, the articles identified as Items 1 and 2 in your submission would not be classified in subheading 8424.20.1000.
The applicable subheading for Items 1 and 2 will be subheading 8413.20.0000, HTSUS, which provides for pumps for liquids, whether or not fitted with a measuring device;…hand pumps, other than those of subheading 8413.11 or 8413.19. The rate of duty will be free.
The applicable subheading Items 3 through 7 will be subheading 8424.20.1000, HTSUS, which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Spray guns and similar appliances: Simple piston pump sprays and powder bellows. The rate of duty will be 2.9% 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 World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division