CLA-2-84:OT:RR:NC:N1:405
Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of dental water jet systems from China
Dear Ms. Trotta:
In your letter dated January 9, 2017, you requested a tariff classification ruling.
The merchandise at issue consists of two models of oral irrigation devices, 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 debris 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 implement. The device features two color coded jet tips, a 3 foot coil hose, and a 300ml water reservoir. The All-In-One Sonic Water Jet System is an oral irrigation device combined with a sonic toothbrush. The device features an 800ml water tank, a 7 setting pressure control, a water jet tip, and five additional attachments that include toothbrush heads, a gum massager, and a tongue cleaner. The two oral irrigation devices at issue are similar in form and function to those described in New York Ruling Letters H80038 and N219961, dated May 10, 2001 and June 28, 2012 respectively.
The applicable subheading for the Compact Dental Water Jet and the All-In-One Sonic Water Jet System will be 8424.89.9000, Harmonized Tariff Schedule of the United States (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: Other. The rate of duty will be 1.8% 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 World Wide Web at https://hts.usitc.gov/current.
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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division