The tariff classification of plastic oral irrigators with a metal connector/valve from China

N172235 July 22, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Robert Allen Boss Mohawk Global Logistics 12 Avis Dr Suite 6 Latham, NY 12110 RE: The tariff classification of plastic oral irrigators with a metal connector/valve from China Dear Mr. Boss: In your letter dated June 22, 2011, on behalf of Oral Breeze, you requested a tariff classification ruling. The submitted illustrations depict items that are identified as 3 types of Oral Irrigation systems. The items are further identified as follows: RediBreeze – This item is imported packaged for retail sale. It is comprised of two interchangeable nozzles or applicator tips, each made of acrylonitrile-butadiene-styrene (ABS) plastic material and a hose made of polyvinyl chloride (PVC) plastic material. The connector that connects the applicator tip to the hose is also made of ABS. The two applicator tips are of yellow and green color respectively. Also included in the retail box is a connector valve that is designed to connect the other end of the hose to a faucet. The connector valve is made of brass plated nickel. The valve allows water to either run through the faucet into the sink or to run through the hose of this item to the applicator tip, from which the water stream is then use for oral irrigation purposes. Also included in the retail box is a rack or holder that is made of ABS and can be mounted to the wall for the purpose of holding the applicator tips when not in use. ShowerBreeze – This item is imported packaged for retail sale. It is comprised of two interchangeable nozzles or applicator tips, each made of ABS and a hose made of PVC. The connector that connects the applicator tip to the hose is also made of ABS. The two applicator tips are of red and blue color respectively. Also included in the retail box is a connector valve that is designed to connect the other end of the hose to a shower pipe, just before the showerhead (not included). The connector valve is made of brass plated nickel. The valve allows water to either run through the showerhead or to run through the hose of this item to the applicator tip, from which the water stream is then use for oral irrigation purposes. Also included in the retail box is a rack or holder that is made of ABS and can be mounted to the wall for the purpose of holding the applicator tips when not in use. QuickBreeze – This item is imported packaged for retail sale. It is comprised of four interchangeable applicator tips, each made of ABS and a hose made of PVC plastic material. The connector that connects the applicator tip to the hose is also made of ABS. The four applicator tips are of red, blue, yellow and green color respectively. Also included in the retail box is a rack or holder that is made of ABS and can be mounted to the wall for the purpose of holding the applicator tips when not in use. This item is designed to be attached to a faucet but is not imported or sold with a valve, as it is not intended for permanent installation. The consumer attaches the hose to a faucet by use of a connector that is made of brass plated nickel. When not in use, the item must be removed from the faucet if water directly from the faucet is desired. You have suggested that these items are correctly classified in subheading 8424.89.0000. However, we do not agree that these items are correctly classified in the subheading that you have suggested, as these items are not mechanical. They involve a simple nozzle through which water flows for the purpose of cleaning teeth and gums. These items do not involve a pump, motor or batteries of any kind. The force of the water is controlled by the faucet or shower spigots. These items are considered to be composite goods within the meaning of general Rule of Interpretation (GRI) 3. Although these items incorporate metal valves and connectors for the purpose of connecting them to either a faucet of shower pipe, it is the plastic applicator tips that directs the flow of water to the teeth or gums for the purpose of oral irrigation. Therefore, it is the opinion of this office that the plastic applicator tips provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for the RediBreeze, ShowerBreeze and QuickBreeze will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…hygienic or toilet articles, of plastics: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division