Importer Secures Section 301 Duty Removal After Disputing CBP Classification
U.S. importer Water Pik will avoid Section 301 duties on its electromechanical oral hygiene devices from China after arguing that CBP should have classified them under a different Harmonized Tariff Schedule subheading (Water Pik v. United States, CIT # 23-00083).
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The U.S. and Water Pik agreed to classify the devices under HTS subheading 8509.80.50, which is dutiable at 4.2% but without Section 301 tariffs. That subheading covers electromechanical domestic appliances with a self-contained electric motor.
CBP had originally classified the imports under subheading 8424.89.90, which covers mechanical appliances for spraying liquids and is dutiable at 1.8%, and subheading 9903.88.02, which made them subject to the 25% Section 301 duties. The imports are grouped into three categories: devices only with a water flosser, devices with an electric toothbrush and a water flossing function, and devices with a water flosser and electric toothbrush as separate units.