In ruling NY N319346 (May 27, 2021), Customs and Border Protection (CBP) discussed the classification of the “Nano Spray Machine (Model CD-06)”, a battery powered, mechanical handheld disinfectant spray machine. As stated in the ruling, the device has a rechargeable built-in lithium battery, 400-milliliter plastic reservoir, AC 12v pump, and a spray nozzle. While in use, the reservoir is filled with a desired liquid solution. The ruling states that the user selects the spray level (low, middle, or high) and when the on/off button is moved to the on position, this activates the pump that moves the liquid solution from the reservoir and out through the nozzle, forming a mist spray. Furthermore, “depending on the liquid solution used, it can be utilized for a variety of applications ranging from disinfecting, to humidification, to a mosquito deterrent”.

CBP determined that the applicable subheading for the Nano Spray Machine is 8424.89.9000, HTSUS, which provides for “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: Other.”

The general rate of duty is be 1.8% ad valorem.