In ruling NY N317581 (February 23, 2021), Customs and Border Protection (CBP) discussed the classification of the Clear Rear, a self-cleaning nonelectric dual nozzle mechanical bidet. As stated in the ruling, the hand operated bidet works as an attachment that can be attached to any toilet. Furthermore, it consists of plastic and metal materials suitable for multiple water pressure applications. It also allows for angle customization.

CBP determined that the applicable subheading for the Clear Rear bidet will be 3922.90.0000, 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 is 6.3%  ad valorem.