Tariff classification of automatic soap dispenser turns on dispersing liquids, not spraying; Chapter 8424 applies, not Chapter 9616.

An imported sensor-based automatic soap dispenser that detected a hand and dispensed foam through a diaphragm pump and motor was classifiable as a mechanical appliance for dispersing liquids under Chapter Heading 8424, not as a spray under Chapter Heading 9616. The distinction between dispersing and spraying was decisive, because the product functioned as a liquid dispenser rather than a toiletry spray, and the HSN note to Heading 9616 excluded appliances covered by Heading 8424. The correct classification was CTI 8424 89 90, and Heading 9616 10 20 was inapplicable.

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Issues: Whether the imported automatic soap dispenser was classifiable under Chapter Heading 8424 as a mechanical appliance for dispersing liquids or under Chapter Heading 9616 as a spray falling within toiletry sprays.

Analysis: The product was a sensor-based automatic dispenser that detected a hand and dispensed foam through a diaphragm pump and motor. Its function was to disperse liquid soap in foam form, not to spray liquids. Chapter Heading 8424 covers mechanical appliances for dispersing liquids, while Chapter Heading 9616 relates to sprays, including toiletry sprays. The distinction between dispersing and spraying was material, and the Harmonised System of Nomenclature to Chapter Heading 9616 expressly excluded appliances covered by Chapter Heading 8424.

Conclusion: The goods were correctly classifiable under CTI 8424 89 90 and not under CTI 9616 10 20.

Final Conclusion: The appellate authority's classification under Chapter Heading 9616 was held to be erroneous, and the assessee's claimed classification under Chapter Heading 8424 was accepted.

Ratio Decidendi: Where an imported product functions as a liquid dispenser and not as a spray, it is classifiable under the tariff heading covering dispersing appliances and is excluded from the heading covering sprays.

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