CLA-2-84:RR:NC:MM:106 H80038
Ms. Gayle E. Meagher
Charles M. Schayer & Co.
3839 Newport Street
P.O. Box 17769
Denver, CO 80217
RE: The tariff classification of a hygienic oral irrigator from China.
Dear Ms. Meagher:
In your letter dated March 26, 2001, on behalf of Teledyne Water Pik, you requested a tariff classification ruling. You submitted a brochure with your request.
The article in question is the Teledyne Water Pik, model WP-70W, family oral irrigator. You state that the oral irrigator is used to remove plaque from teeth where brushing and flossing can't reach. The article consists of a plastic frosted reservoir for fluid storage and 4 color-coded jet tips. The item is battery operated and is driven by an electric pump. A pulsating
jet spray is emitted from the jet tip, to aid in oral hygiene.
The applicable subheading for the Teledyne Water Pik oral irrigator will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for mechanical appliances for projecting, dispersing or spraying liquids: other. The rate of duty will be 1.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist
Patrick J. Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division