&&This is a plastic, replacement spout for various models of Coleman jugs. It is comprised of the spout body including an external collar, a gasket and a nut that secures onto the threaded end of the body, thus securing the spout inside the jug. The spout is operated by pushing on the domed button on top which releases an internal plug, allowing the fluid to flow out of the mouth of the spout.

&&You have proposed that the spout assembly be classified under heading 39.26 (3926.90.99.90). The Explanatory Notes to heading 39.26 state that this heading covers “…articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14.” (Emphasis added). While the spout assembly is made of the requisite material, this article is specifically provided for elsewhere in the Tariff and, therefore, classification within heading 39.26 is ruled out.&&&&Heading 84.81 provides for taps, cocks, valves and similar appliances. The Explanatory Notes to this heading state that such articles are generally “…of base metal or plastics” and serve to “regulate the flow by opening or closing an aperture (e.g., gate, disc, ball, plug, needle or diaphragm). They may be operated by hand (by means of a key, wheel, press button, etc.), or by a motor, solenoid, clock movement, etc., or by an automatic device such as a spring, counterweight, float lever, thermostatic element or pressure capsule.” The spout assembly, which regulates the flow of water from a jug, meets the terms of heading 84.81 and is appropriately included therein.&&