CLA-2-84:OT:RR:NC:N1:105
Marvette Monserrate-Martinez
OIA Global
2345 Vauxhall Road
Union, NJ 07083
RE: The tariff classification of the Shine Bathroom Assistant from China
Dear Ms. Monserate-Martinez:
In your letter dated December 3, 2020, on behalf of your client Shine Bathroom Technologies Inc., you requested a tariff classification ruling.
The item under consideration is the Shine Bathroom Assistant, which is described as a motorized toilet cleaning device that automatically cleans and deodorizes a toilet. The device has a battery-operated base with a reservoir, a spray bar, a DC 3.7V water pump, and an accelerometer. The spray bar is mounted inside the toilet’s rim and is connected to the device by a water tube. Also attached to the device is a spring-loaded water line accelerometer, which is clipped onto the toilet bowl’s waterline to detect vibrations caused by an increase in water when the toilet is flushed. The sensor is also able to alert the user that there is a water leak by detecting vibrations that last substantially longer than a standard flush.
In operation, the user will fill the reservoir with tap water and place the unit near the toilet. When the water is mixed with separately purchased cleaning pods, the water is transformed into an electrolyzed cleaning solution. Once the toilet is flushed, the waterline accelerometer detects the vibration in the water line. The unit then draws the cleaning solution from the reservoir to the spray bar and sprays into the toilet bowl. You state the spray will simultaneously clean and deodorize the toilet from germs and buildup. If the user decides not to purchase the separate cleaner pods, they can mix their own cleaning solution and place it directly into the reservoir.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refers to only part of the machine then those headings are to be regarded as equally specific in relation to the function of the machine. As per Note 3 to Section XVI, composite machines consisting of two or more machines fitted together or machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component which performs the principal function. In this instance, we find the principal function to be the ability to spray the cleaning solution.
In your letter, you suggest that the correct classification of the Shine Bathroom Assistant is under subheading 8424.20.9000, 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: Spray guns and similar appliances: Other.” We disagree. The device is not similar in function to a spray gun or a similar appliance that contain a trigger activation.
You further suggest that the correct classification of the Shine Bathroom Assistant is under subheading 8509.80.5095, HTSUS, which provides for “Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508, parts thereof: Other appliances: Other: Other.” We disagree. The merchandise is provided for elsewhere within the HTSUS. Therefore, your proposed classification would not be appropriate.
The applicable subheading for the Shine Bathroom Assistant will be 8424.89.9000, 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.” The general rate of duty will be 1.8% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8424.89.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8424.89.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division