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Classification Example

“Soap Dispenser” is difficult to classify under the HS code.

2021-03-24 by Taichi Kawazoe

*HS classification can be effective with ImageSearch on world customs ruling database
The method is described in Amazon Kindle book "ImageSearch for HS classification"
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How do you classify “Soap Dispenser” under the HS code?
It sounds easy but it is actually quite a lot of work to think deeply because
Five Customs classifies different HS for “Soap Dispenser”.

EU and Switzerland case HS:8479.89
US case HS:8424.89
Japan case HS:3924.90 (GRI3(b))
Taiwan case HS:8413.20
India case HS:3924.90 (GRI1)

“Soap Dispenser”, an empty bottle, made of plastic and no electrical function.
Soap is pop out when you push the top of the dispenser by hand.

It’s just an ordinary item, but I guess it’s a kind of unclassifiable item without consult importing country’s customs.

Let’s see each country’s Customs ruling recode of “Soap Dispenser”

EU case HS:8479.89

In most cases, Customs in the EU classify  Soap dispensers in 8479.89.
“Machine, apparatus and apparatus having individual functions”
this is from the case of a German custom.
Other EU country’s customs classify the same way.

Ref: DEBTI21927/19-1
Issue date: 2019-07-22
HS code: 84798997900
English description:
Soap dispenser, Art.-No. 18791, – of a cuboid housing made of plastic with a removable, mounted on a container opening, manually operated piston pump with spring-loaded suction pipe and soap dispensing spout (Figure see Appendix), – for the metered dispensing of liquids by pressing the piston pump. “Machine, apparatus and apparatus having individual functions, not specified or included elsewhere in Chapter 84, other than code number 8479 1000 00 0 to 8479 8997 85 0 – So-called soap dispensers”

Original description:

 

US case HS:8424.89

Previously US customs classify Soap Dispenser in 8424.20: Spray guns and similar appliances,
but revoked to 8424.89.“Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids . . . : Other appliances: Other.”

Ref: HQ H305296
Issue date: July 6, 2004
HS code: 8424.89.7090
English description: The article in question is a hand-operated soap and lotion dispenser, identified as a hand-painted liquid glass pump. The unit consists of a glass bottle reservoir, plastic pump assembly and dispenser head. By pressing the pump assembly up and down, soap or lotion is moved from the reservoir through the pump, and ejected out through the dispenser head.
The applicable subheading for the soap and lotion dispenser will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids.

The reason why US customs changed their mind to classify 8424.20 to 8424.89 is here
The compact Oxford English Dictionary defines spray gun as “a device resembling a gun which is used to spray a liquid such as paint under pressure.” As described in the ENs, spray guns are usually designed for attaching to compressed air or steam lines, are connected with a reservoir with the material to be projected, and are fitted with a trigger or valve to control the flow through the nozzle. x, and do not fall within the description of subheading 8424.20, HTSUS.
Subheading 8424.89.90, HTSUS, provides for other mechanical appliances for projecting or dispersing liquids. We have previously determined that hand-operated pump dispensers that operate in a manner similar to the instant items are classified in subheading 8424.89, HTSUS. See HQ H070635 (July 13, 2010); HQ H012731 (March 27, 2008); HQ 956522 (August 29, 1994); HQ 956530 (August 29, 1994). Accordingly, we conclude that the subject pump dispensers hand pump are classified in subheading 8424.89, HTSUS.

furthermore, according to “Harmonized Commodity Description and Coding System Compendium of Classification Opinions” Pump is classified in 8424.89

8424.89  «Pump»
comprising a press-button, a nozzle; a piston-spring, a sealing-piston, a stem,
a container-gasket, a screw cap, housing, a spring, a sealing-ball and a diptube.
The article is designed to be mounted on the neck of a container for projecting
liquids, powders or foams through the nozzle by means of a piston-pump

 

Japan case HS:3924.90

Japan case is a bit complicated, “Soap Dispenser” has a “Double-layered soap tank”.
Soap is stored inside of the tank, and paraffin oil, leaves, and ABS balls are stored outside of the tank to decorate its looks.
Japanese customs adopted GRI3(b) to classify and impart essential character on the decorated plastic container itself. They take the pump function as a secondary.

Personally, I don’t agree with that idea, even though the container has unique features, and looks good, this item is nothing other than a pump.

*Example Image1(it’s not confirmed that the below item image is ruling item.)

*Example Image2(it’s not confirmed that the below item image is ruling item.)

Source: Yahoo Shopping

Ref: 115003375
Issue date: 2015-07-17
HS code: 392490010
English description: Lotion dispenser, Pump with container shape: manual material paraffin oil, etc. are entered for the decoration to the pump is marked with the container body side (two-sided) of ( body) methacrylic resin (pump) ABS, PP, PE, chrome-plated, spring (SUS304) (decoration) paraffin oil, naturally dried washing (leaves), Ball (ABS), branch (PP, TPR) Applications: cosmetics purse (dispenser) Size: 75mm × 75mm × height 200mm

This product is a container for cosmetics made from a plastic container and a manual pump, as an article consisting of different components, to apply the general rule 3 (b) on the interpretation of the tariff. Manual pumps are those that are supplementary mounted so easy access cosmetics, construction elements that gives an important feature for this product, because it is recognized as a plastic container store cosmetics, the goods as plastic cosmetic supplies, pursuant to the provisions of Article 39.24 Section tariff and the same table commentary Section 39.24 (D), are classified as described above.

Original description:

Source: Japan customs

Taiwan case HS:8413.20

Ref: 104AA0113
Issue date: 2015-03-05
HS code: 841320
English description: Soap Pump According to the information attached to the case, the product is a soap dispenser which is a combination of a hand pump and a container made of concrete. Its function is a single or repeated operation of the hand pump, which will quantify the liquid soap. Upgrade, which belongs to the category of hand pump goods, should be listed in catalog number 8413.20.00.00-1.

Original description:

Below is TARIFF from the WCO web page, you can see subheading 8413.20 “Hand pumps”.

India case HS:3926.90

Ref: GUJ/GAAR/R/34/2020
Issue date: 03/07/2020
HS code: 3926.90
English description: The applicant has submitted that they are engaged in importing “Plastic Mechanical Liquid Dispensers” from China and sell them in local market since 2011. These dispensers are used as the caps of bottles. They are used for dispensing liquid either through direct discharge or spray type discharge or foam type of discharge.

The items in question are neither a mechanical appliance, Fire extinguisher, Spray guns and similar appliances, Steam or sand blasting machines and similar jet projecting machines nor it can be classified under CTH 8424.89 because CTH 8424.89 refers to other than agricultural or horticultural appliances, industrial bellows and similar other products having same type of functioning are covered.

Indian customs did not take Soap dispensers as a mechanical appliances.

Switzerland case HS:8479.89

Ref: Customs ruling in Switzerland
Issue date: 01/04/2020
HS code: 8479.89
English description: Soap dispenser
essentially consisting of a container and a manually operated
piston pump for dosing and dispensing (not distributing, spraying or
spraying) of liquid soap or similar products, made of plastic, in the
Unit weight of not more than 5000 kg.

Original description:

Source: Customs ruling in Switzerland

 

Conclusion

As stated above Five countries Customs have different opinions to classify.

EU case HS:8479.89
US case HS:8424.89
Japan case HS:3924.90
Taiwan case HS:8413.20
India case HS:3924.90

Japan and India choose the same HS code, but the classification reason is different.

Personally, I like the Taiwan customs decision HS:8413.20. But in EN, there is no clear definition of “Hand pumps”. On the other hand, US opinion and “Harmonized Commodity Description and Coding System Compendium of Classification Opinions” decisions are considerable.  (HS:8424.89), because Heading 8424 state that “Mechanical appliances for projecting, dispersing” .

So I think about how the word “Dispense” connects with “projecting” and “dispersing” could be a key point
From “Merriam-webster” each words are defined below.

Dispense: to divide and share out according to a plan: to deal out in portions
Projecting: to cause to jut out
Dispersing: to cause to become spread widely

What do you think?

Filed Under: Case Study, Classification Example, HS Classification

Name Plates, Lables, Emblems are classified as part of automotive under HScode?

2020-10-28 by Taichi Kawazoe

*HS classification can be effective with ImageSearch on world customs ruling database
The method is described in Amazon Kindle book "ImageSearch for HS classification"
*Movie is here. Amazon By country> US|UK|DE|FR|ES|IT|NL|JP|BR|CA|MX|AU|IN

This issue is whether the Name Plates, Labels, Emblems made from plastic for use on Motor Vehicles are classifiable under HScoce:8708  as parts of automotive or under sub-heading 3926.90 as other articles of plastics.

Those goods can be affixed only on the vehicle for which these have been specifically and principally manufactured; that without these goods the vehicle cannot be identified as a particular vehicle and as such these are parts specially designed for vehicles.
Therefore it seems that they are classifiable under HScode:8708 but it has not been held by the Court M/S. Pragati Silicones P. Ltd. vs Cce Delhi on 17 April, 2001

The court judged that a motor vehicle is complete and function as Motor Vehicle without the impugned goods; that as these goods have been made of plastics, these are classifiable as articles of plastics under HScode of heading 3926.

When it comes to deciding whether plastic automotive parts can be classified HScode:8708,
we need to consider if an automotive mechanism works without it or not.

The below example is the plastic automotive part which was classified as automotive parts HScode:8708

Item image
Issued Country German customs
Reference DE892/17-1
Issuing date 2017-06-12
Item name Steering column part
Classified HS code 8708.99
Details & Customs Opinion in the form of a specifically manufactured, elongated, foldable product, made of plastic, provided with fastening devices, – is permanently locked to the steering column of small buses or vans, according to the application – is not attached directly to the body of the vehicle, which means that it is not fitted with any hardware or fittings similar to that of plastic, or of a bodywork accessory of subheading 8708 2990, On the basis of the objective characteristics (inter alia, specific shape), mainly for motor vehicles of Chapter 87. ‘Parts for motor vehicles of heading 8701 to 8705 (cable holders), other than those specified in subheadings 8708 10 to 8708 95, for the industrial assembly of motor vehicles of heading 8703 or of motor vehicles of heading 8704, with reciprocating internal combustion piston engines (diesel or semi-diesel engines ) And a cylinder capacity of 2 500 cm 3 or less or with reciprocating internal combustion piston engine of 2,800 cm 3 or less The application of the non-preferential rate of customs duty on the basis of end-use and classification in the tariff heading indicated above is subject to reservation The submission of the required certificate

The reason why the above item was classified as automotive parts HScode:8708 is that the automotive mechanism does not work without it.

Materials are almost the same but classified differently due to usage.

Filed Under: Classification Example, HS Classification

Principle of being classified as automobile parts under HScode

2020-10-27 by Taichi Kawazoe

*HS classification can be effective with ImageSearch on world customs ruling database
The method is described in Amazon Kindle book "ImageSearch for HS classification"
*Movie is here. Amazon By country> US|UK|DE|FR|ES|IT|NL|JP|BR|CA|MX|AU|IN

In order to determine whether automobile parts are classified as HS:8708, we need to consider this principle of being classified as automobile parts.

Section XVII GENERAL(III)

(a) They must not be excluded by the terms of Note 2 to this Section
(b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88
(c) They must not be more specifically included elsewhere in the Nomenclature

In order to be classified as automobile parts, it is necessary to fulfill above all three of the conditions, therefore a part using solely or principally with the automobile is not enough to be classified as HS:8708(automobile part), it is just one condition.

Here is Supreme Court of India case
G.S. Auto International Ltd vs Collector Of Central Excise … on 15 January, 2003

it states that
whether the goods are suitable for use solely or primarily with articles of Chapter Heading Nos. 87.01 to 87.05; if the answer is in the affirmative, the goods will be classifiable under Chapter Heading 87.08,

But this factor is not enough to fulfill Section XVII GENERAL(III) to be classified as HS:8708(automobile part).

Section XVII GENERAL(III)(c) is the most important condition.
(c) They must not be more specifically included elsewhere in the Nomenclature
Since a part can be classified as other Chapter(ex.3926), it could be excluded from Section XVII (excluded from 8708) even if the part is solely or principally with the automobile

 

Below is the list of the items classified as “Fittings for Coachwork”(HS:3926.30)
They are nothing other than the automobile part but classified as “Plastic Fittings for Coachwork”(HS:3926.30).
They are excluded from Section XVII (HS: 8708) because of Section XVII GENERAL(III)(c).

“Fittings for Coachwork”(HS:3926.30)


door handle
Czech Customs:CZBTI37/086941/2018-580000-04/01


cable guide
German customs:DE239/17-1

 


cable guide
German customs:DE686/17-1

 


cover  mounted behind the interior trim of motor vehicle door
German customs:DE966/17-1


panel for window frames
German customs:DE4899/16-1

 

 


belt deflector
German customs:DE4949/17-1

 


cover assembly hole are directly and permanently mounted on motor vehicles behind the inner panel on the body of the left door
German customs:DE8666/17-1

 

 


entry bar made of molded plastic
German customs:DE14779/16-1

 


mounting bracket used to hold control units
German customs:DEBTI1836/18-1

 


The approximately 32.4 x 24.4 x 10.4 cm shaped product is essentially eleven Recesses for relay socket and plug couplings and a large main compartment for a control unit provided
German customs:DEBTI3532/18-1

 


door handle
German customs:DEBTI13185/18-1

 


universal mount for example, Mobile phones or iPods with two self-locking clamping devices
German customs:DEHH/15/09-1

 


door handle
German customs:DEHH/1118/05-1

 


Plates and emblems for tourist cars
spain customs:ESBTI2017SOL0000000000749

 


automotive plastic wheel attachment
French customs:FR-E4-2006-002796

 


Chrome-plated plastic edging for the power window block mounted on the car door next to the driver
Latvia customs:LVBTI2019-91

 


Interior door handle
Slovakia customs:SK13409/09/5219/28

Filed Under: Case Study, Classification Example

Difference between “part” and “accessory” under HS code

2020-10-26 by Taichi Kawazoe

*HS classification can be effective with ImageSearch on world customs ruling database
The method is described in Amazon Kindle book "ImageSearch for HS classification"
*Movie is here. Amazon By country> US|UK|DE|FR|ES|IT|NL|JP|BR|CA|MX|AU|IN

What’s the difference between “part” and “accessory” under HS code?
There is no clear definition in HS Tariff or even Explanatory note.

Instead, we can see the definition in customs ruling case of “sewing machine”.
The issue of this ruling is that whether Sewing Machine Light is “part” or “ lamp” as an accessory.

The following HS codes are under consideration:

8452.90: Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles; parts thereof:

9405.40: Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included:

 


Source:European Union Website

Part

“part” is something necessary to the completion of that article without which the article to which it is to be joined, could not function as such article.

Source: U.S. v. Willoughby Camera Stores, Inc.21 C.C.P.A. 322 (Cust. & Pat. App., 1933) and restated in E.M Chemicals v. U.S., 920 F.2d 910 (1990), this line of cases holds that a

Accessory

“accessory”  is not necessary to the functioning of the sewing machine but serves the subordinate purpose of illuminating the stitching area. Merchandise used in conjunction with an item in a subordinate role to the function of that item has been described as an accessory, and not as a part,

Source: the Court of International Trade. See, Rollerblade, Inc. v. United States, 116 F. Supp. 2d 1247, 1252 (Ct. Int’l Trade, 2000).

 

Conclusion

Sewing machine light is classified as other electric lamps and lighting fittings HS:9405.
Since the sewing machine will function even if the lamp is subsequently removed and it serves the subordinate purpose of illuminating the stitching area, it can not be classified as a part of a sewing machine.

Here quote from customs ruling case of “sewing machine”

The sewing machine light illuminates the sewing area in the same manner as any overhead or desk lamp. Although dedicated for use with a sewing machine, the sewing machine will function even if the lamp is subsequently removed. Furthermore, the instant merchandise is advertised as an “accessory” and is not necessary to the functioning of the sewing machine but serves the subordinate purpose of illuminating the stitching area. Merchandise used in conjunction with an item in a subordinate role to the function of that item has been described as an accessory, and not as a part, by the Court of International Trade. See, Rollerblade, Inc. v. United States, 116 F. Supp. 2d 1247, 1252 (Ct. Int’l Trade, 2000).

 

Filed Under: Classification Example, HS Classification

What is “parts of general use” under HS code.

2020-10-12 by Taichi Kawazoe

*HS classification can be effective with ImageSearch on world customs ruling database
The method is described in Amazon Kindle book "ImageSearch for HS classification"
*Movie is here. Amazon By country> US|UK|DE|FR|ES|IT|NL|JP|BR|CA|MX|AU|IN

What are the Definitions of “parts of general use”?
According to Explanatory Note Section XV note 2, “parts of general use” defined as below.

2.Throughout the Nomenclature, the expression “parts of general use” means:

(a) Articles of heading 73.07,73.12,73.15,73.17 or 73.18 and similar articles of other
base metals;

(b) Springs and leaves for springs、of base metal、other than clock or watch springs(heading 91.14); and

(c) Articles of headings 83.01、83.02、83.08、83.10 and frames and mirrors、of base metal、of heading 83.06。

In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods
do not
include references to parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter
82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

 

In this definition, many HS codes are scattered throughout the definition.
Hence still unclear what “parts of general use” mean.

Below are an image list of “parts of general use” for each HS code defined in Explanatory Note Section XV note 2.

HS7307: Tube or pipe fittings

(for example, couplings, elbows, sleeves), of iron or steel:

 

HS7312: Stranded wire, ropes,

cables, plaited bands, slings and the like, of iron or steel, not electrically insulated:

HS7315: Chain and parts thereof, of iron or steel:

HS7317: Nails, tacks, drawing pins, corrugated nails, staples

HS7318: Screws, bolts, nuts, coach screws,

screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel

 

HS: 7318.21: Spring washers and other lock washers

HS8301: Padlocks and locks

HS8302:Base metal mountings, fittings and similar articles

suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof:


 

 

HS8308: Clasps, frames with clasps,

buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewelry, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal:

HS8310: Sign plates, name plates,

address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405

 

HS:8306 Bells, gongs and the like,

nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof:

Filed Under: Classification Example, HS Classification

What is Fittings for Coachwork(plastic autoparts) HS:392630

2020-10-07 by Taichi Kawazoe

*HS classification can be effective with ImageSearch on world customs ruling database
The method is described in Amazon Kindle book "ImageSearch for HS classification"
*Movie is here. Amazon By country> US|UK|DE|FR|ES|IT|NL|JP|BR|CA|MX|AU|IN

When it comes to classifying automotive parts made of plastic,
one of the options is HS:392630 (Fittings for furniture, coachwork, or the like:)

I wonder why HS tariff used the terms of “coachwork”??
It should be “automotive”??

And also many people may wonder what kind of items are classified as “Fittings for Coachwork”?
So I retrieved items which are classified as “Fittings for Coachwork”(HS:3926.30)
from many customs ruling database.

Below is the list of the items classified as “Fittings for Coachwork”(HS:3926.30)

“Fittings for Coachwork”(HS:3926.30)


door handle
Czech Customs:CZBTI37/086941/2018-580000-04/01


cable guide
German customs:DE239/17-1

 


cable guide
German customs:DE686/17-1

 


cover  mounted behind the interior trim of motor vehicle door
German customs:DE966/17-1


panel for window frames
German customs:DE4899/16-1

 

 


belt deflector
German customs:DE4949/17-1

 


cover assembly hole are directly and permanently mounted on motor vehicles behind the inner panel on the body of the left door
German customs:DE8666/17-1

 

 


entry bar made of molded plastic
German customs:DE14779/16-1

 


mounting bracket used to hold control units
German customs:DEBTI1836/18-1

 


The approximately 32.4 x 24.4 x 10.4 cm shaped product is essentially eleven Recesses for relay socket and plug couplings and a large main compartment for a control unit provided
German customs:DEBTI3532/18-1

 


door handle
German customs:DEBTI13185/18-1

 


universal mount for example, Mobile phones or iPods with two self-locking clamping devices
German customs:DEHH/15/09-1

 


door handle
German customs:DEHH/1118/05-1

 


Plates and emblems for tourist cars
spain customs:ESBTI2017SOL0000000000749

 


automotive plastic wheel attachment
French customs:FR-E4-2006-002796

 


Chrome-plated plastic edging for the power window block mounted on the car door next to the driver
Latvia customs:LVBTI2019-91

 


Interior door handle
Slovakia customs:SK13409/09/5219/28

 

Plastic but not “Fittings for Coachwork”(goes to 8708)

Even though the items below are made of plastic, they are essential parts of automobiles and satisfy all three of the following conditions:(Section XVII GENERAL(III))

(a) They must not be excluded by the terms of Note 2 to this Section
(b) They must be suitable for use solely or principally with the articles of Chapters 86 to
88
(c) They must not be more specifically included elsewhere in the Nomenclature

Therefore they are not classified as HS:3926.30


The plastic blower for cars
Slovakia customs:SK12536/16/02


Parts of a steering column
ドイツ税関(DE):DE892/17-1

 


CONSOLE
United Kingdom customs:GB501958157

Glove box
German customs:DE4894-16-1

 


Reflector for motor vehicles
Belgium customs:BED.T.251.513


DOOR COMPARTMENT (ASHTRAY)
Italy customs:ITBTIIT-2017-0430M-314100

Retrieved from:European Union Website

 

“Fittings for Coachwork” is a vague term. I looked for the definition of it but could not find it.

Here is just my opinion to differ from them.
plastic parts for automotive which work directly for the automotive mechanism goes to 8708.
On the contrary plastic parts for automotive which works as Accessories, like connecting, attach, fix something to the place, etc goes to 3926.30(fittings for coachwork)

Since there is no clear definition for it, I determine them by items picture obtaining from the customs ruling database.

Please refer to the above pictures to see the difference between auto parts made of plastic 3926 and 8708.

Filed Under: Classification Example, HS Classification

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