The tariff classification of a dual liquid soap and lotion dispenser from China

NY L86837 August 11, 2005 CLA-2-84:RR:NC:N1:106 L86837 CATEGORY: Classification TARIFF NO.: 8424.89.7090 Mr. Francine Marcoux Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a dual liquid soap and lotion dispenser from China Dear Ms. Marcoux: In your letter dated August 2, 2005 you requested a tariff classification ruling. You submitted descriptive literature with your request. The dual liquid soap and lotion dispenser is made of porcelain and features two plastic hand pumps. It is intended for use in kitchens or bathrooms and measures approximately 5 1/4” long X 2 5/8” wide X 7 3/8” high. The liquid soap and hand lotion is dispensed through a pump head reacting to a simple up and down manual action. The essential character of this appliance is imparted by its pump dispensers. The applicable subheading for the liquid soap dispenser will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 1.8 percent ad valorem. 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 Patrick Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division