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NY R00270

May 13, 2004
CLA-2-39:RR:NC:SP:221 R00270


TARIFF NO.: 3923.50.0000

Mr. Joseph J. Kenny
J.F. Moran Co., Inc.
475 Douglas Pike
Smithfield, RI 02917

RE: The tariff classification of an actuator/cap from the United Kingdom.

Dear Mr. Kenny:

In your letter dated April 12, 2004, on behalf of CCL Custom Mfg., Inc., you requested a tariff classification ruling.

The actuator/cap is composed of plastic and will be used on top of an aerosol can of deodorant. The cap includes a plastic handle which, when pressed, opens a valve on the can to release the deodorant.

You suggest classification in subheading 8424.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of mechanical appliances for projecting, dispersing or spraying liquids or powders. However, aerosol can sprayers are classified as containers, not as mechanical appliances of heading 8424. Therefore, the actuator/cap cannot be classified as a part of the appliances of heading 8424.

The applicable subheading for the actuator/cap will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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