In a recent legal victory, U.S. importer Water Pik has successfully avoided Section 301 duties on its electromechanical oral hygiene devices imported from China. This outcome follows Water Pik’s challenge against the U.S. Customs and Border Protection (CBP) classification of these products (Water Pik v. United States, CIT # 23-00083).
The Case at a Glance
Water Pik contended that CBP had incorrectly classified its oral hygiene devices, resulting in higher tariffs. Originally, CBP classified the devices under:
- HTS subheading 8424.89.90: Covers mechanical appliances for spraying liquids, with a duty rate of 1.8%.
- Subheading 9903.88.02: Made the products subject to an additional 25% Section 301 duties.
The Reclassification
Water Pik argued that the devices should be classified under a different Harmonized Tariff Schedule (HTS) subheading. After discussions, both parties agreed to reclassify the devices under:
- HTS subheading 8509.80.50: This subheading includes electromechanical domestic appliances with a self-contained electric motor, dutiable at 4.2% but not subject to Section 301 tariffs.
The Products in Question
The reclassified imports fall into three categories:
- Devices with only a water flosser.
- Devices that combine an electric toothbrush with a water flossing function.
- Devices with a water flosser and an electric toothbrush as separate units.
Conclusion
This reclassification marks a significant win for Water Pik, effectively reducing the overall tariff burden on its imported products. By securing this favorable classification, Water Pik has successfully navigated the complex landscape of international trade regulations and tariffs.
For more information on tariff classifications and Section 301 duties, stay tuned for updates and expert analyses.
