CLA-2-84:RR:NC:1:104 L83441
Mr. Peter T. Middleton
Middleton & Shrull
44 Mall Road, Suite 208
Burlington, MA 01803-4530
RE: The tariff classification of dispensers and refill stations from Switzerland
Dear Mr. Middleton:
In your letter dated March 16, 2005 on behalf of ConProTec Inc. of Salem, New Hampshire you requested a tariff classification ruling.
The MIXPAC DXH4 dispenser pneumatically mixes and dispenses two component sealants and adhesives. The DXH4 is a hand-held device consisting essentially of a pneumatic drive unit, twin metering pumps, a static mixer, dispense trigger and refillable pressure assisted containers mounted atop. The pneumatic gun is connected to a shop air compressor (not included) and discharges the mixture continuously as the trigger is pressed. The containers can be replaced and replacement containers will on occasion be imported separately from the dispensing gun itself. These containers for the two component sealants and adhesives are specifically designed for the DXH4 and cannot be used with any other dispensing unit or system.
You suggest that the correct classification of the dispenser would be subheading 8467.19.5090 as pneumatic tools for working in the hand noting HQ ruling 963661 of July 27, 2000 and that the separately imported containers would be classified under subheading 8467.92.0090 as parts of pneumatic tools.
The DXR Refill Station is also pneumatically powered. It’s primarily composed of two metered pumps, a docking unit for the DXR Dispenser and two control panels all mounted on a mobile platform. The station can accommodate two bulk containers of sealant or adhesive. The DXH4 docks with the DXR to allow refilling of the two pressure assisted plastic containers. The flow from the bulk containers is stopped by the activation of the level switches which turn off the pumps when the capacity of the dispenser is reached thus preventing an overflow situation.
You believe that the DXR Refill Station should be classified under HTS subheading 8413.19.0000 as pumps for liquids fitted with measuring devices, other.
The applicable subheading for the DXH4 dispenser will be 8467.19.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor: pneumatic: other: other. The rate of duty will be free.
The applicable subheading for the separately imported DXH4 plastic containers will be 8467.92.0090, HTS, which provides for other parts of pneumatic tools. The rate of duty will be free.
The applicable subheading for the DXR Refill Station will be 8413.19.0000, HTS, which provides for other pumps fitted or designed to be fitted with a measuring device. The rate of duty will be free.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division