HS Code Classification of the Cosmetic Automatic Dispenser>Customs Tax Consultant Kenya

CLA-2-84:OT:RR:NC:N1:105

Rosemary Avondet
Harmonized Customs Brokers Inc.
221 Sheridan Boulevard
Inwood, NY 11096

RE: The tariff classification of the Cosmetic Automatic Dispenser from China

Dear Ms. Avondet:

In your letter dated August 19, 2020, on behalf of your client, Meiyume (Hong Kong) Limited, you requested a tariff classification ruling.

The merchandise under consideration is described as the Cosmetic Automatic Dispenser. The device has a plastic housing, lithium ion battery, motor and motion sensor. In operation, the user will place a bottle of the scented serum (sold separately) into the empty container of the Cosmetic Automatic Dispenser. When the device detects that a hand has been placed over the sensor, the device presses on top of the serum container and releases a small amount of liquid serum. The serum never touches the device itself. As the Cosmetic Automatic Dispenser does not have the ability to disperse liquids on its own, and relies on the scented serum bottle nozzle to perform the actual dispensing, we consider the item a part under Note 2(b) to Section XVI, Harmonized Tariff Schedule of the United States (HTSUS).

Note 2(b) to Section XVI states:

Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of heading 8517 and 8525 to 8528 are to be classified in heading 8517.

The applicable subheading for the Cosmetic Automatic Dispenser will be 8424.90.9080, 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: Parts: Other: Other.” The general rate of duty will be free.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.90.9080, 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 subheading 8424.90.9080, 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, 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 Jason Christie at Jason.M.Christie@cbp.dhs.gov.

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division

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