H338845

H338845 January 23, 2026 OT:RR:CTF:EMAIN H338845 MFT/JRG CATEGORY: Classification TARIFF NO.: 3926.90.99; 8424.90.90 Center Director Apparel, Footwear and Textiles C.E.E. U.S. Customs and Border Protection 7141 Office City Dr. Houston, TX 77087 RE: Application for Further Review of Protest No. 5301-23-108958; Classification of Certain Restroom Dispenser Assemblies and Air Freshener Dispenser Covers Dear Center Director: The following is our decision on the Application for Further Review (AFR) of Protest No. 5301-23-108958, which was filed on April 21, 2023, on behalf of Cintas Corporation (Protestant). The Protest pertains to U.S. Customs and Border Protection’s (CBP) classification under the Harmonized Tariff Schedule of the United States (HTSUS) of certain restroom dispenser assemblies and air freshener dispenser covers. This decision takes into consideration supplemental information provided at an oral conference held on October 24, 2024. FACTS: The five articles under consideration are devices and covers used in restrooms, including: (1) inline auto drip dispenser assemblies; (2) automatic soap and hand sanitizer dispenser assemblies; (3) manual soap and hand sanitizer dispenser assemblies; (4) clean seat dispenser assemblies; and (5) air freshener dispenser covers. The subject merchandise was entered between December 4, 2021, and May 27, 2022. CBP liquidated the merchandise between October 28, 2022, and April 14, 2023. Inline Auto Drip Dispenser Assemblies The inline auto drip dispenser assemblies are wall-mounted, battery-operated liquid dispenser devices that continuously release fragrance, sanitizer, and cleaning solution directly into restroom fixtures, such as urinals and toilets. In their condition at importation, the inline auto drip dispenser assemblies consist of a plastic housing which mounts to the restroom wall, a pump actuator, and plastic tubing. The assemblies do not include batteries or refill bottles of fragrance, sanitizer, or cleaner at importation. The separately presented refill bottles have nozzles that contain a pump mechanism which interacts with the actuator to dispense liquid. The bottles are designed to be installed inside the housing with the nozzles firmly pressed into the actuator opening to create a sealed connection. During operation, the actuator moves up and down to activate the pump mechanism and thereby draws liquid from the bottle into the tubing. The liquid is then dispensed from the tubing into the restroom fixture. The inline auto drip dispenser assemblies were entered and liquidated under heading 8424, HTSUS, specifically subheading 8424.89, HTSUS, which provides for, inter alia, “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: Other appliances.” The Protestant claims that the inline auto drip dispenser assemblies are correctly provided for under subheading 8424.90, HTSUS, as “parts.” Automatic Soap and Hand Sanitizer Dispenser Assemblies The automatic soap and hand sanitizer dispenser assemblies are also battery-powered liquid dispenser devices. The automatic assemblies consist of a plastic housing, motion sensor, and motorized actuator. These assemblies are designed to be either wall-mounted or mounted on a stand. In their condition as imported, the automatic assemblies do not include batteries, soap or hand sanitizer refill bags, or a plastic front cover. The separately presented soap or hand sanitizer refill bags feature nozzles with a piston pump and plastic “wings” that interact with the motor. These “wings” are to be seated within a plastic groove inside the housing. In operation, a user’s hand triggers the motion sensor, which in turn activates the motorized actuator. Motorized gears move the actuator to pull up on the plastic “wings.” Pulling the wings activates the piston pump on the refill bag, thereby dispensing liquid from the refill nozzle. The automatic soap and hand sanitizer dispenser assemblies were entered and liquidated under heading 3925, HTSUS, which provides for, “Builders’ ware of plastics, not elsewhere specified or included.” The Protestant claims that the automatic assemblies are correctly classified as “parts” of heading 8424, HTSUS. Manual Soap and Hand Sanitizer Dispenser Assemblies The manual soap and hand sanitizer dispenser assemblies primarily consist of a plastic housing with mounting plates, a spring mechanism, a plastic clip, and a push lever. The manual assemblies can be either wall-mounted or mounted on a stand. They are specially shaped to hold soap or hand sanitizer refill bags. In their condition at importation, the manual assemblies do not include pump actuators, batteries, or refill bags. 2 The separately presented refill bags are designed to interact with the manual dispenser assemblies’ mechanisms, like the automatic assemblies. The bags feature a piston pump, nozzle, and plastic “wings.” These “wings” are designed to slot into the bottom of the manual assemblies. The plastic clip located on the dispenser housing secures the bag within the assembly. When the push lever is pressed, a spring mechanism pulls up on the plastic “wings” and actuates the piston pump. This pumping action causes soap or hand sanitizer to disperse from the nozzle. Like the automatic assemblies discussed above, the manual assemblies were entered and liquidated under heading 3925, HTSUS, and the Protestant similarly claims that the merchandise is properly classified as “parts” of heading 8424, HTSUS. Clean Seat Dispenser Assemblies The clean seat dispenser assemblies are designed to be mounted on a wall and automatically dispense toilet sanitizer onto toilet paper to clean a toilet seat prior to use. The clean seat dispenser assemblies function and are comprised identically to the manual soap and sanitizer dispenser assemblies described above. Likewise, the clean seat dispenser assemblies do not include toilet sanitizer refill bags at importation. Like the inline auto drip dispenser assemblies, the clean seat dispenser assemblies were entered as “[o]ther appliances” of subheading 8424.89, HTSUS. The Protestant similarly claims that the clean seat dispenser assemblies are correctly provided for as “parts” of subheading 8424.90, HTSUS. Air Freshener Dispenser Covers The air freshener dispenser covers protect the inner mechanisms of a separately presented wall-mounted air freshener dispenser, which primarily consists of an axial fan, batteries, and plastic housing. Further, the covers include vents to direct the airflow circulated by the axial fan. The covers are designed to only be used with the Protestant’s automatic air freshener devices. The air freshener dispenser covers were entered and liquidated under heading 3926, HTSUS, which provides for, “Other articles of plastics and articles of other materials of headings 3901 to 3914.” The Protestant claims that the covers are correctly provided for under heading 8414, HTSUS, which provides for, “Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof.” ISSUES: Whether the inline auto drip and clean seat dispenser assemblies are properly classified as “[o]ther appliances” of subheading 8424.89, HTSUS, or “parts” of subheading 8424.90, HTSUS. 3 Whether the automatic and manual soap and hand sanitizer dispenser assemblies are properly classified as “[b]uilders’ ware of plastics” of heading 3925, HTSUS, or “parts” of heading 8424, HTSUS. Whether the air freshener dispenser covers are properly classified as “[o]ther articles of plastics” of heading 3926, HTSUS, or “parts” of heading 8414, HTSUS. LAW AND ANALYSIS: A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19

A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on April 21, 2023, within 180 days of liquidation of each entry, pursuant to 19 U.S.C. § 1514(c)(3). Further review of Protest No. 5301-23-108958 is properly accorded pursuant to 19 C.F.R. § 174.24(a), as the decision against which the protest was filed is alleged to be inconsistent with a CBP ruling or decision with respect to the same or substantially similar merchandise. Specifically, the Protestant compares the subject merchandise to goods described in several ruling letters that classify certain dispensers as “parts” of heading 8424, HTSUS, and air freshener fans or fragrance dispensers under heading 8414, HTSUS. Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. GRI 6 provides that, for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable. For the purposes of GRI 6, the relative section and chapter notes also apply, unless the context otherwise requires. The HTSUS headings and subheadings under consideration are as follows: 3925 Builders' ware of plastics, not elsewhere specified or included: * * * * * 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914: * * * * * 8414 Air or vacuum pumps, air or other gas compress