Customs classification of automatic aerosol dispensers under Heading 84.24 excludes Heading 96.16 and supports lawful import.

Imported goods that functioned, when fitted with fragrance and battery, as an automatic aerosol dispenser for spraying liquids in measured doses were treated as dispersing or spraying appliances under Customs Tariff Heading 84.24. The catalogue use for controlling flying insects or odours supported that characterisation, and the HSN Explanatory Notes to Heading 96.16 exclude such appliances from that heading. On that basis, the goods were classifiable under Heading 84.24, not Heading 96.16, and the import was permissible without a specific licence; confiscation and penalty therefore could not be sustained.

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Issues: Whether the imported goods, being a solenoid valve with casing assembled into an automatic aerosol dispenser, were classifiable under Customs Tariff Heading 84.24 or under Customs Tariff Heading 96.16, and whether the import was therefore permissible without a specific licence.

Analysis: The goods, when fitted with fragrance and battery, functioned as an automatic aerosol dispenser for spraying liquids in measured doses. The catalogue description showed use for controlling flying insects or odours. The HSN Explanatory Notes to Heading 96.16 exclude dispersing or spraying appliances of Heading 84.24. On that description, the goods answered the description of dispersing or spraying appliances falling under Heading 84.24 and were therefore outside Heading 96.16.

Conclusion: The goods were correctly classifiable under Heading 84.24 and were not covered by Heading 96.16; the import was permitted and the confiscation and penalty could not be sustained.

Ratio Decidendi: Goods whose essential character is that of a dispersing or spraying appliance fall within Heading 84.24 and are excluded from Heading 96.16 by the HSN Explanatory Notes.

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