CLA-2-85:S:N:N1:113 852646
Ms. Maria Necci
Columbia Shipping Inc.
138-01 Springfield Blvd.
Jamaica, NY 11413
RE: The tariff classification of an Aqua Floss AF-2000 cordless
irrigator from Japan.
Dear Ms. Necci:
In your letter dated May 14, 1990, on behalf of Tocad
America Inc., Hackensack, NJ, you requested a tariff
classification ruling.
The item is an Aqua Floss oral irrigator that is used as an
effective aid to personal oral hygiene. The unit consists of a
plastic tube with an opening at the top through which water or
mouthwash can be filled and sealed with a cap. There are two
nozzle tips provided: a high- pressure nozzle tip and a low-
pressure tip depending upon on the desired force. There is a
space provided on the bottom of the tube in which two "AA" size
batteries can be stored. A switch located at the top of the tube
turns on the unit and sets the pulsating water-jet working. The
unit can be held in one's hand and can be easily transported from
place to place. This portable system can wash away tiny
particles in between teeth and at the gumline where brushing and
flossing often miss. In addition, the unit can be used with both
water and mouthwash and other products on the market that offer
plaque build-up protection.
The applicable subheading for the Aqua Floss cordless
irrigator will be 8509.80.0090, Harmonized Tariff Schedule of the
United States (HTS), which provides for other electromechanical
domestic appliances, with self- contained electric motor. The
rate of duty will be 4.2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport