CLA-2-84:OT:RR:NC:N1:405
Elizabeth Resnick
Miracle Fruit Oil, LLC
1228 Alton Road
Miami Beach, FL 33139
RE: The tariff classification of a cosmetic container with airless pump from China
Dear Ms. Resnick:
In your letter received on March 7, 2017, you requested a tariff classification ruling. A sample was provided.
The product at issue is described as a cosmetic container with an airless pump for dispensing cosmetic liquid products. You indicate that the container, constructed largely of plastic, will be imported empty and will be used to package cosmetic products subsequent to importation. Once filled, the cosmetic liquids held within the container can be dispensed by means of the airless pump. The containers feature a removable cap that can be placed over the pump. The container covered by your submission is similar in form and function to the airless lotion dispensers described in New York Ruling Letter N014012, dated August 10, 2007.
The applicable subheading for the cosmetic container will be 8424.89.0000, Harmonized Tariff Schedule of the United States (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 appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other. The rate of duty will be 1.8% 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