CLA-2-84:OT:RR:NC:N1:106
Mr. Richard Hessen
Reckitt Benckiser, Inc.
Morris Corporate Center IV
399 Interpace Parkway
P.O. Box 225
Parsippany, NJ 07054
RE: The tariff classification of an automatic aerosol dispenser system from China.
Dear Mr. Hessen:
In your letter dated December 15, 2008 you requested a tariff classification ruling. Samples and literature were submitted with your request.
The two devices submitted are a large and a “mini” automatic aerosol air freshener dispenser system. The battery operated devices of plastic are both designed to have specifically designed, replaceable canisters of fragrance housed within. An integrated circuit board controls a motor and an adjustable timer which can be set to activate the release of fragrance at intervals set by the user. Both dispensers allow the user to set the system for day or night operation, or both, which is then controlled by a light sensor in the device. The device is also capable of releasing additional fragrance when an infrared motion sensor is activated. The large model uses a tab connected to mechanical gears to activate the spraying of fragrance. The “mini” model is said to be actuated by a solenoid valve.
You state that the dispenser is made in China and in some cases packaged with the appropriate aerosol canister of fragrance prior to importation into the US to form a complete unit for retail sale. In other cases, the dispenser part of the system is imported without the fragrance canister.
The applicable subheading for the large automatic aerosol air freshener dispenser when imported as a complete system with the aerosol fragrance will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids…: other appliances: other. The rate of duty will be 1.8 percent ad valorem. The applicable subheading for the large automatic aerosol air freshener dispenser when imported as a part of the spraying system without the aerosol fragrance will be 8424.90.9080, HTSUS, which provides for mechanical appliances for projecting, dispersing or spraying liquids…; parts thereof: parts: other, other. The rate of duty will be free.
The “mini” version of the aerosol air freshener dispenser is essentially a solenoid valve that opens and closes to release scent from a pressurized canister. As such we find that the “Mini” dispenser is provided for in heading 8481, HTSUS, which provides taps, cocks, valves and similar appliances. The aerosol canister appears to be specifically designed to be used with the solenoid valve dispenser and completes the dispenser assembly. The applicable subheading for the aerosol dispenser, whether presented with or without the aerosol canister, is 8481.80.9005, HTSUS, which provides for solenoid valves. The rate of duty will be 2 percent 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 http://www.usitc.gov/tata/hts/.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division