The tariff classification of a bidet from China

N317581 February 23, 2021 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3922.90.0000 Jennifer Kirn JSK Global Chb 12911 Simms Ave. Hawthorne, CA 90250 RE: The tariff classification of a bidet from China Dear Ms. Kirn: In your letter dated February 15, 2021 you requested a tariff classification ruling on behalf of your client Ejam, Inc. The Clear Rear, identified by SKU # SCR-CR609101-01, 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 suitable for multiple water pressure applications. The applicable subheading for the Clear Rear 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