CLA-2-84:OT:RR:NC:N1:105
Gayle E. Meagher
National Sales Manager
Charles M. Schayer & Co.
3839 Newport Street
Denver, Colorado 80207
RE: The tariff classification of a Showerpik from China
Dear Ms. Meagher:
In your letter dated January 25, 2021, received by Customs and Border Protection on February 10, 2021, on behalf of your client Water Pik, Inc., you requested a tariff classification ruling. A sample was provided.
The item under consideration is identified as the Showerpik, which is described as a handheld oral irrigation device that attaches to your shower head, enabling a user to floss their teeth while showering. The device consists of a showerhead pipe adapter, a hose, a handheld waterpik assembly (including the valve and spring), flossing tips, and a bracket used for mounting. The brass and chome-plated showerhead pipe adapter connects between a shower pipe and a separately purchased shower head. Once connected, a hose is attached from the adapter, to the handheld waterpik assembly, which sits in a bracket attached to the wall of the shower. The Showerpik uses the water pressure supplied from the shower, which is controlled by a spool valve that turns the device to high flow, low flow or no flow settings. When the high or low flow setting is selected, the water sprays out through the tip and into the user’s mouth for flossing.
The applicable subheading for the Showerpik 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.” 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