Tariff classification of spray mounts and heads confirmed under Heading 9616, not Heading 8424, despite sanitizer use.

Trigger sprayers, lotion pumps and fine mist sprayers imported as bottle mounts and heads were classified under Heading 9616 because they function as dispensing mounts and heads for spray or discharge, not as mechanical spray guns or similar industrial appliances under Heading 8424. The tariff scheme and the description of Heading 9616, covering scent sprays and similar toilet sprays together with their mounts and heads, were treated as controlling. An earlier Tribunal ruling on toilet spray dispenser mounts and heads was applied, and use for sanitizers rather than scents did not change the tariff identity. The classification challenge therefore succeeded on the substantive issue.

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Issues: Whether trigger sprayers, lotion pumps and fine mist sprayers imported as mounts and heads for bottles are classifiable under Heading 8424 or Heading 9616 of the Customs Tariff.

Analysis: The goods were found to be bottle mounts and heads used to dispense liquids or gels by spray or discharge, and not mechanical appliances operating as spray guns or similar industrial sprayers. The reasoning followed the tariff scheme and the description of Heading 9616, which specifically covers scent sprays and similar toilet sprays together with their mounts and heads. The earlier Tribunal decision on mounts and heads for toilet spray dispensers was treated as directly applicable, and the fact that the goods were used for sanitizers rather than scents did not alter their tariff identity.

Conclusion: The goods are classifiable under Heading 9616, not under Heading 8424, and the Revenue's classification challenge succeeds on the substantive issue.

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