&&The Coleman® portable flush toilet is a sanitary ware used primarily for the disposal of human waste. The sample provided is constructed of plastic, had a flush handle, waste reservoir (tank), seat and lid as well as a waste cap, pump, fill cap and a rinse cap where a hose fitting can be attached. It is also equipped with carry handles for easy transport.

&&Heading 39.22 of the Customs Tariff provides for “Baths, shower-baths, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics”. The Explanatory Notes to Heading 39.22, state, in part “This heading covers fittings designed to be permanently fixed in place, in houses, etc., normally by connection to the water or sewage systems. It also covers other sanitary ware of similar dimensions and uses, such as portable bidets, baby baths and camping toilets”.