CLA-2-84:OT:RR:NC:N1:102
Eric Desbiens
Medicell/Defenage
5825 Avenida Encinas
Suite 108
Carlsbad, California 92008
RE: The tariff classification of a cosmetic jar and a cosmetic pump from China
Dear Mr. Desbiens:
In your letter dated May 20, 2021, you requested a tariff classification ruling. Descriptive information was provided with your request.
The products at issue are referred to as a cosmetic jar, item code HCT-NC2-JS-M06-50G, and a cosmetic pump, item code HCT-NC1-JS-M06-50G. The hand-operated pump is packaged with a plastic cap ready for retail sale and is designed to be used with the plastic cosmetic jar, item code HCT-NC2-JS-M06-50G. The plastic cap prevents debris or contaminants from entering the pump. Upon importation, the jar is filled with cosmetic cream and is then assembled to the pump and cap for the purpose of dispensing the cosmetic cream.
Classification of merchandise under the Harmonized Tariff Schedule (HTSUS) is governed in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order.
GRI 2(a) provides that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished, which are entered unassembled or disassembled.
In regard to single and multiple entry shipments, various scenarios are discussed in §141.58, Customs and Border Protection Regulations (“CR”). Points covered in §141.58, CR, include application procedures, the time limits for the arrival dates, and the requirements of a single entry for separately arriving portions of unassembled or disassembled entities.
In particular, please note §141.58(h), which states that except as provided in paragraph (j) of this section, for purposes of section 484(j)(1), Tariff Act of 1930 (19 U.S.C. 1484(j)(1)), the merchandise comprising the separate portions of an entity covered by paragraph (b) of this section included on one entry will be classified as though imported together. Any spare parts accompanying a portion of an entity must be classified and entered separately.
While §141.58(i) states that when all portions of an entity do not arrive at the port of entry within the time constraints of paragraphs (b)(4)(i) and (ii) of this section, as applicable, a separate entry and entry summary must be filed for each portion that has already arrived, and for each portion that subsequently will arrive on separate conveyances. The merchandise included on each separate entry shall be classified in its condition as imported. Each entry would reflect the quantities, values, classification, and rates of duty, as appropriate, of the various components conveyed in each shipment, and not the value or classification of the ordered single entity.
Here, the cosmetic jar and the cosmetic pump, which are imported together in the same shipment and in the same quantities, would be regarded as comprising separate portions of a cream dispenser. Once imported, the jar and pump are assembled to each other to form cream dispensing products. Accordingly, the cosmetic jar and the cosmetic pump are classified as an unassembled cream dispenser in accordance with GRI 2(a).
In your letter, you suggest that the unassembled cream dispensers should be classified within heading 8413, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof. However, heading 8413 is not applicable in this instance, as Headquarters ruling H237855, dated December 31, 2013, explains that pumps assembled or joined to a reservoir are excluded from consideration of heading 8413.
You also suggest that the classification of the unassembled products could be 8424.20.1000, 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: Spray guns and similar appliances: Simple piston pump sprays and powder bellows. While we agree the unassembled products are classified within heading 8424, we disagree at the subheading level, as reservoirs joined or attached to pumps are consistently classified in subheading 8424.89, HTSUS. Please note that several rulings including H305296, dated January 21, 2020, reinforce this classification.
Therefore, in accordance with GRI 2(a), the applicable subheading for the cosmetic jar and cosmetic pump, when imported in the same shipment and in equal quantities, will be 8424.89.9000, 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 general rate of duty will be 1.8 percent ad valorem.
Should the requirements of §141.58(h), CR, not be met, each component of the pump would be separately classified in its own respective heading, as outlined in §141.58(i).
Therefore, in scenarios where the requirements of §141.58(i) are satisfied, the applicable subheading for the cosmetic pump, item code HCT-NC1-JS-M06-50G, will be 8413.20.0000, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Hand pumps, other than those of subheading 8413.11 or 8413.19. The general rate of duty is Free.
The applicable subheading for the empty plastic cosmetic jar, item code HCT-NC2-JS-M06-50G, will be 3923.90.0080, HTSUS, which provides for Articles for the conveyance or packing of goods, of plastics: Other: Other. The general rate of duty will be 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.89.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8424.89.9000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8413.20.0000 and 3923.90.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8413.20.0000 and 3923.90.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division