CLA-2-84:S:N:N1:102 877878
Mr. Mike Unsworth
LEP Profit International, Inc.
29225 Airport Drive
Romulus, MI 48174
RE: The tariff classification of a hand operated liquid soap
dispenser from England
Dear Mr. Unsworth:
In your letter dated August 26, 1992, on behalf of your
client, Brightwell Dispensers Ltd., you requested a tariff
classification ruling.
The item in question is a wall-mounted hand 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, though the pump, and ejected out through a plastic
nozzle. While noting the submitted letter from the British office
of Customs and Excise, it is our opinion that this item is more
specifically provided for in the tariff in a heading other than
that covering "machines and mechanical appliances having individual
functions, not specified or included elsewhere" (subheading 8479).
The applicable subheading for the soap dispenser will be
8413.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for hand pumps for liquids. The rate of duty
will be 3 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport