CBP Ruling N219961 — The tariff classification of Water Pik model WP-900 from China

Tariff classification

Headings: 8424

GRI rules applied: GRI 3, GRI 3(b)

Product description

You submitted a detailed description, an electronic disc and pictorial representations. The merchandise under consideration is the Water Pik model WP-900. The WP-900 contains a Water Flosser and a rechargeable electric toothbrush with a charger. Also included are five irrigator tips for the water flosser, two replacement toothbrush heads and a toothbrush travel case. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 3(b) states, in part, that goods put up in sets for retail sale, which cannot be classified by reference to 3(a) are to be classified as if they consisted of the component which give them their essential character. Pursuant to GRI 3 the WP-700 is a retail set consistent with criteria set forth in the Explanatory Notes. The essential character of model WP-900 is the water flosser component.

CBP rationale

The applicable subheading for the Water Pik model WP-900 will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids…: other appliances: other.

Full text

N219961 June 28, 2012 CLA-2-84:OT:RR:NC:1:106 CATEGORY: Classification TARIFF NO.: 8424.89.0000 Emily Lawson Dorsey & Whitney LLP Columbia Center 701 Fifth Avenue Suite 6100 Seattle, Washington 98104-7043 RE: The tariff classification of Water Pik model WP-900 from China Dear Ms. Lawson: In your letter dated May 30, 2012 you requested a tariff classification ruling on behalf of your client Water Pik, Inc. You submitted a detailed description, an electronic disc and pictorial representations. The merchandise under consideration is the Water Pik model WP-900. The WP-900 contains a Water Flosser and a rechargeable electric toothbrush with a charger. Also included are five irrigator tips for the water flosser, two replacement toothbrush heads and a toothbrush travel case. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 3(b) states, in part, that goods put up in sets for retail sale, which cannot be classified by reference to 3(a) are to be classified as if they consisted of the component which give them their essential character. Pursuant to GRI 3 the WP-700 is a retail set consistent with criteria set forth in the Explanatory Notes. The essential character of model WP-900 is the water flosser component. The applicable subheading for the Water Pik model WP-900 will be 8424.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mechanical appliances for projecting, dispersing or spraying liquids…: other appliances: other. The rate of duty will be 1.8 percent 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 http://www.usitc.gov/tata/hts/. 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 Matthew Sullivan at (646) 733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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