The tariff classification of a plastic soap dispenser from Taiwan and a beverage dispenser from China

NY 811477 June 27, 1995 CLA-2-84:S:N:N1:106 811477 CATEGORY: Classification TARIFF NO.: 8424.89.9080 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street East Ada, MI 49355-0001 RE: The tariff classification of a plastic soap dispenser from Taiwan and a beverage dispenser from China Dear Mr. Coe: In your letters dated June 6, 1995 you requested a tariff classification ruling. You submitted samples of the subject articles with your request. The plastic liquid soap dispenser (SKU No. F3152) measures approximately 10-1/2 inches from top center to bottom center and is approximately 3-1/4 inches wide. It incorporates in its single housing a clear plastic reservoir which is mounted on a simple suction pump and dispenser opening. The pump is activated by pushing in a button at the bottom of the housing and liquid soap is dispersed through the opening at the bottom. The beverage dispenser ((SKU No. F2838) is described as a pot pump. It stands approximately 14-1/4 high and is a plastic insulated 1.9 liter beverage dispenser with a simple air pump incorporated in the head. It has a metal outer shell with a plastic top and bottom and has a plastic handle at the top. When the pump is pushed down the beverage is dispersed through an opening in the head. The pump may be locked out by a slight twist at the top. The applicable subheading for the liquid soap dispenser and the beverage dispenser will be 8424.89.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances (whether or not hand operated) for projecting dispersing or spraying liquids or powders. The rate of duty will be 3.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport