CLA-2-39:OT:RR:NC:N1:137
John Foote
Kelley Drye & Warren LLP
3050 K Street NW
Washington, District of Columbia 20007
RE: The tariff classification of a bidet from China
Dear Mr. Foote:
In your letter dated April 26, 2021 you requested a tariff classification ruling on behalf of your client Bemis Manufacturing Company.
The Bio Bidet is a self cleaning nonelectric dual nozzle mechanical bidet. The hand operated bidet can easily attach to any toilet. It is made of plastic and metal materials. Once attached, the operator must turn on the water supply so that water flows both to the toilet tank and the bidet attachment. There are two nozzles for controlling front and back wash and multiple water pressure applications.
In your request you suggest classification of the Bio Bidet is 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.” We disagree. In this case the Bio Bidet is plumbed directly into the supply lines of the house and is attached to the toilet for use. The Bio Bidet is not a separate handheld device that can be used in various locations and settings.
The applicable subheading for the Bio Bidet will be 3922.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Lavatory seats and covers: Other. The general rate of duty will be 6.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3922.90.0000, 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., 9903.88.03, in addition to subheading 3922.90.0000, 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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division