CLA-2-96:RR:NC:2:226 J80124
Mr. Michael J. Mercer
Corbett International, Inc.
Cargo Service Building 80
J.F.K. International Airport
Jamaica, NY 11430
RE: The tariff classification of a glass scent sprayer and a plastic bottle with actuator from Germany
Dear Mr. Mercer:
In your letter dated January 8, 2003, on behalf of your client, Pfeiffer of America Inc., you requested a tariff classification ruling. Representative samples were submitted and will be returned to you as requested.
The first item, which is described as “press and spray” pumps system, consists of a small plastic bottle with a plastic actuator attached. The actuator does not have any moving parts. This product is operated simply by squeezing the bottle. You stated in your letter that the plastic bottle may be shipped with the actuator together as a unit or that it may be shipped separately.
You indicated in a telephone conversation that the press and spray pumps system will be imported empty and packaged with a breath freshener before it is sold for retail sale.
When the “press and spray” pumps system is imported together as a unit, the applicable subheading will be 3923.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics…carboys, bottles, flasks and similar articles, of a capacity not exceeding 50 ml. The rate of duty will be 3 percent ad valorem.
When the plastic bottle is imported separately, the applicable subheading will be 3923.30.0010, HTS, which provides for articles for the conveyance or packing of goods, of plastics…carboys, bottles, flasks and similar articles, of a capacity not exceeding 50 ml. The rate of duty will be 3 percent ad valorem.
When the plastic actuator is imported separately, the applicable subheading will be 3926.90.9880, HTS, which provides for other articles of plastics…other. The rate of duty will be 5.3 percent ad valorem.
The second item, which is described as “side actuation dispensing system”, consists of a glass bottle and a finger actuated plastic pump sprayer. You stated in your letter that the glass bottle may be shipped with the plastic pump sprayer together as a unit or that it may be shipped separately. You further indicated that the purpose of this article is for cosmetic and fragrance products. It will be manufactured in two ways, side dispersal and top dispersal.
When the glass bottle and plastic pump sprayer are imported together as a unit, the applicable subheading will be 9616.10.0000, HTS, which provides for scent sprayers and similar toilet sprayers, and mounts and heads thereof. The rate of duty is free.
When the plastic pump sprayer is imported separately, the applicable subheading will be 9616.10.0000, HTS, which provides for scent sprayers and similar toilet sprayers, and mounts and heads thereof. The rate of duty is free.
We are returning your request for a classification ruling on the glass bottle (when imported separately), because we need additional information in order to issue a ruling. Please submit the additional information indicated below:
Is this glass bottle reusable? Will it be refilled? Will it be kept in the home after the fragrance is consumed?
Will the bottle be used as part of a scent sprayer or similar item to hold fragrances or similar products and refilled after it is empty? Will it be kept in the home as part of a decorative article?
On the other hand, will this glass bottle simply be kept until the fragrance or similar product is used up? Will it be discarded when the fragrance is gone?
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include the sample and all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at 646-733-3027.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division