us-cbp-cross-rulings-hq-952860•HQ 952860: Protest No. 2809-92-101564; plastic spray mechanism with plastic container; plastic container; articles for the conveyance or packing of goods, of plastics; mechanical appliance for spraying or dispersing liquids; subheading 8424.20.10; HQ 952798
HQ 952860: Protest No. 2809-92-101564; plastic spray mechanism with plastic container; plastic container; articles for the conveyance or packing of goods, of plastics; mechanical appliance for spraying or dispersing liquids; subheading 8424.20.10; HQ 952798
us-cbp-cross-rulings-hq-952860HQ 952860: Protest No. 2809-92-101564; plastic spray mechanism with plastic container; plastic container; articles for the conveyance or packing of goods, of plastics; mechanical appliance for spraying or dispersing liquids; subheading 8424.20.10; HQ 952798Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 952860
April 14, 1993
CLA-2 CO:R:C:M 952860 LTO
CATEGORY: Classification
TARIFF NO.: 3923.30.00
District Director
U.S. Customs Service
555 Battery Street
San Francisco, California 94126
RE: Protest No. 2809-92-101564; plastic spray mechanism with
plastic container; plastic container; articles for the
conveyance or packing of goods, of plastics; mechanical
appliance for spraying or dispersing liquids; subheading
8424.20.10; HQ 952798
Dear District Director:
This is our response regarding Protest No. 2809-92-101564,
dated September 18, 1992, filed on behalf of Erico Industries,
which concerns the classification of plastic spray mechanisms
with plastic containers, and plastic containers imported
separately, under the Harmonized Tariff Schedule of the United
States (HTSUS). The subject merchandise was entered on May 29,
1992, and the entry was liquidated on September 18, 1992. The
protest was timely filed.
In HQ 952798, dated January 25, 1993, copy enclosed, this
office considered Protest No. 2809-92-101193, dated July 10,
1992, which concerned the same merchandise and was filed with
your office on behalf of the same party. The spray mechanisms
with plastic containers were classified under subheading
8424.20.10, HTSUS, which provides for mechanical appliances
(whether or not hand operated) for projecting, dispersing, or
spraying liquids or powders, simple piston pump sprays. The
plastic containers, imported without spray mechanisms, were
classified under subheading 3923.30.00, HTSUS, which provides for
carboys, bottles, flasks and similar articles of plastics for the
conveyance or packing of goods.
In HQ 952798, the portion of the protest that concerned the
six spray mechanisms with plastic containers was denied.
However, while we found that there was insufficient evidence to
conclude that the plastic containers without spray mechansims
qualified as parts of heading 8424, HTSUS, or sacks and bags of
plastics under subheading 3924.29.00, HTSUS, because the rate of - 2 -
duty under subheading 3923.30.00, HTSUS, was the same as the rate
under the claimed provision, the protest was allowed.
Accordingly, the portion of Protest No. 2809-92-101564 which
concerns the same spray mechanisms with plastic reservoirs should
be denied, while the portion concerning plastic containers
without spray mechanisms should be allowed.
A copy of this decision and HQ 952798 should be attached to
the Customs Form 19 and forwarded to the protestant as part of
the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division
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