February 28, 2007 CBP Bulletin Notice on Aerosol Dispensers
In the February 28, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 10), CBP published a notice revoking two classification rulings and treatment as follows:
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Revocation of rulings; revocation of treatment. CBP is revoking two rulings on the classification of aerosol dispensers. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after April 29, 2007.
Aerosol dispensers. The merchandise is described as an automatic metered aerosol dispenser which is a wall-mounted, battery-operated mechanical appliance used to activate an aerosol spray can at timed intervals. It has a plastic housing, a battery compartment, a compartment to hold a standard aerosol spray can (such as air freshener or insecticide), a motorized gear and lever system and a control board. The article is imported without the aerosol can and batteries.
CBP is issuing HQ W968210 and HQ W968211 in order to revoke HQ 957555 and NY 882294, respectively, and correctly classify the subject merchandise under 8424.90.9080 (duty-free) as "parts of mechanical appliances for projecting, dispersing or spraying liquids or powders", rather than under 8501.10.4060 (4.4%), as "electric motors of an output not exceeding 37.5 W".
The earlier rulings classifying the subject item under heading 8501 were based largely on a broad interpretation of the Explanatory Notes (ENs) for 8501 which state that motors remain classified as motors even when they are equipped with pulleys, gears or gear boxes or with a flexible shaft for operating hand tools. In rulings which served as precedents, items were classified as motors when additional components which "complemented the function of the motor" were present.
CBP now takes the position that the components in the aerosol dispenser are not "complementary" to the motor.
In the subject merchandise, when the on/off switch is turned on, the motor presses a shaft down on the aerosol spray valve thus initiating the spraying action. Even though the motor and shaft may be involved in the sequence, it is the on/off switch that actually begins the sequence.
Therefore, while the shaft may complement the function of the motor there is no basis to conclude that the other components of the dispenser do likewise. For these reasons, CBP has now concluded that the automatic aerosol dispenser is not a good of heading 8501 under Section XVI, Note 2(a).
Based on General Rules of Interpretation (GRI) 1, a complete aerosol dispenser consisting of the described components plus the aerosol spray can meets the terms of heading 8424 as a mechanical appliance for projecting, dispersing or spraying liquids or powders.
Section XVI, Note 2(b) indicates that a good may qualify as a ''part'' for tariff purposes if it satisfies a specific and integral need in the operation of the device with which it is used. The subject article meets the criteria of Note 2(b) with the dispenser's function and manner of operation leading to the conclusion that it satisfies a specific and integral need in the operation of the complete device.
Therefore, under the authority of GRI 1 and Section XVI, Note 2(b) the automatic aerosol dispenser, as described, is provided for in heading 8424. It is classifiable in subheading 8424.90.9080 as other parts of mechanical appliances for projecting, dispersing, or spraying liquids or powders.
new: 8424.90.9080, duty-free; previous: 8501.10.4060, 4.4%.
(See ITT's Online Archives or 12/20/06 news, (Ref: 06122035), for BP summary of proposed HQ W968210 and HQ W968211)
February 28, 2007 CBP Bulletin (Vol. 41, No. 10) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/