OT:RR:CTF:EMAIN H331605 SKK
Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: Revocation of New York Ruling Letters (NY) N282485, NY H80038, NY N219961, NY N219968 and NY N317507; Tariff classification of oral hygiene devices
Dear Ms. Trotta:
This ruling is in reference to New York Ruling Letter (NY) N282485, issued to you on February 8, 2017, on behalf of Conair Corporation, in which U.S. Customs and Border Protection (CBP) classified two models of oral hygiene devices (personal oral irrigation devices) under heading 8424, specifically subheading 8424.89.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[M]echanical 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.” Upon review, we have determined that NY N282485 is in error.
CBP has also undertaken review of NY H80038 (May 10, 2001), NY N219961 (Jun. 28, 2012), NY N219968 (Jun. 28, 2012), and NY N317507 (Mar. 3, 2021), in which CBP classified substantially similar oral hygiene devices as mechanical appliances for spraying liquids under heading 8424, HTSUS. As with NY N282485, CBP has determined that the tariff classification of the articles at issue in NY H80038, NY N219961, NY N219968, and NY N317507 is incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, a notice proposing to revoke NY N282485, NY H80038, NY N219961, NY N219968, and NY N317507 was published on July 31, 2024, in Volume 58, Number 30 of the Customs Bulletin. No comments were received in response to the proposed action.
FACTS:
NY N282485 classified two models of oral irrigation devices, identified as the Interplak Compact Dental Water Jet (Item WJ3CSR) and the Interplak All-in-One Sonic Water Jet System (Item SWJ1B). Both devices are designed to remove plaque and food from a user’s teeth by means of a stream of pulsating water. The Compact Dental Water Jet is a battery-operated, portable oral irrigation device that features two color coded jet tips, 3-foot coil hose, and 300ml water reservoir. The All-In-One Sonic Water Jet System is an oral irrigation device that features an 800ml water tank, 7-setting pressure control, water jet tip, and five attachments that include toothbrush heads, gum massager, and tongue cleaner.
In NY H80038, CBP classified a battery-operated “family oral irrigator” (Teledyne Water Pik WP-70W), consisting of a plastic reservoir for fluids, 4 color-coded jet tips, and electric pump, under subheading 8424.89.70, HTSUS (2001). In NY N219961, CBP classified a retail set consisting of a water flosser and a rechargeable electric toothbrush with charger (Water Pik WP-900) under subheading 8424.89.00, HTSUS (2012). In NY N219968, CBP classified a retail set consisting of a water flosser and a non-rechargeable electric toothbrush (Water Pik WP-700) under subheading 8424.89.00, HTSUS (2012). In NY N317507, CBP classified a rechargeable handheld oral water flosser that attaches to a shower head under subheading 8424.89.90, HTSUS (2021).
LAW AND ANALYSIS:
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order.
The following HTS headings are under consideration:
8424 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:
8509 Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof:
Chapter 84, Note 1(f), excludes, in pertinent part, “Electromechanical domestic appliances of heading 8509….”
Note 4 to Chapter 85 provides, in pertinent part:
Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:
Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
Other machines provided the weight of such machines does not exceed 20 kg, exclusive of extra interchangeable parts or detachable auxiliary devices….
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The Explanatory Note (EN) to 85.09 states, “[T]his heading covers a number of domestic appliances in which an electric motor is incorporated. The term ‘domestic appliances’ in this heading means appliances normally used in the household.”
The devices described in NYs N282485, NY H80038, NY N317507, N219961 and N219968 are electromechanical appliances with self-contained electric motors commonly used in the home for oral hygiene. They weigh less than the 20 kg threshold provided in Note 4(b) to Chapter 85. Thus, the subject articles are described by heading 8509, specifically subheading 8509.80.50, HTSUS, which provides for other electromechanical domestic appliances, with self-contained electric motor and are therefore precluded from classification in heading 8424, HTSUS, by Chapter 84 Note 1(f). This classification is consistent with NY 852646 (May 25, 1990) in which CBP classified a personal battery-operated portable oral water flosser in subheading 8509.80.00, HTSUS (1990).
HOLDING:
By application of GRIs 1 and 6, the subject oral hygiene devices at issue in NY N282485, NY H80038, NY N219961, NY N219968, and NY N317507 are classified under heading 8509, specifically subheading 8509.80.50, HTSUS, which provides for “[E]lectro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08; parts thereof: Other appliances: Other.” The applicable rate of duty is 4.2% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N282485, dated February 8, 2017, NY H80038, dated May 10, 2001, NY N219961, dated June 28, 2012, NY N219968 dated June 28, 2012, and NY N317507, dated March 3, 2021, are hereby REVOKED.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
CC:
Ms. Gayle E. Meagher
Charles M. Schayer & Co.
3839 Newport Street
P.O. Box 17769
Denver, CO 80217
Emily Lawson
Dorsey & Whitney LLP
Columbia Center
701 Fifth Avenue
Suite 6100
Seattle, Washington 98104-7043
Gayle E. Meagher
National Sales Manager
Charles M. Schayer & Co.
3839 Newport Street
Denver, Colorado 80207