In ruling NY N317507 (March 3, 2021), Customs and Border Protection (CBP) discussed the classification of the Showerpik. The device is described in the ruling as a handheld oral irrigation device that attaches to a shower head, allowing users to floss their teeth while in the shower. The Showerpik consists of a showerhead pipe adapter, a hose, a handheld waterpik assembly, flossing tips, and a bracket used for mounting. As explained in the ruling, the installation process begins with the showerhead pipe adapter being connected between a shower pipe and a separately purchased shower head. Then, a hose attaches the adapter to the handheld waterpik assembly, which sits in a bracket attached to the wall of the shower. The Showerpik uses the water pressure supplied from the shower, and in use, water sprays out through the tip and into the user’s mouth for flossing.
CBP determined that the applicable subheading for the Showerpik is 8424.89.9000, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” The general rate of duty is 1.8% ad valorem.