CLA-2-63:OT:RR:NC:TA:351
Ms. Mary-Anne Hardy
Farrow
475A Admiral Blvd
Mississauga, Ontario
L5T2N1
Canada
RE: The tariff classification of a Air + Smart mask and Active Ventilator from China
Dear Ms. Hardy:
In your original letter received October 10, 2019, and your follow up letter dated November 1, 2019, you requested a tariff classification ruling on behalf of your client, Swenco Ltd. A sample was provided to this office and will be retained for training purposes.
The submitted sample, described as the Air + Smart Mask and Active Ventilator is a disposable face mask constructed with multiple layers of spun bonded nonwoven fabric and elastic bands attached to each side. There is a small valve on the front of the mask where the ventilator will be attached. The mask is placed over the nose and mouth to filter airborne particles.
The Active Ventilator is to be attached to the valve on the smart mask by locking on to the valve by turning it until it snaps in place. The dimension of the Active Ventilator is aproximately 1.5 inches square and is used to expel the build up of moisture and CO2 from within the mask which also reduces the temperature inside the mask prolonging the duration in which the mask may be worn comfortably.
In your request, you wanted the classification of the Air + Smart Mask and the Active Ventilator if imported separately.
The applicable subheading for the Air + Smart Mask will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the Active Ventilator will be 8414.59.6560, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: Fans: Other: Other: Other: Other: Centrifugal. The general rate of duty is 2.3 percent ad valorem.
You also state in your request that you wanted a classification of the Air+Smart Mask and Active Ventilator masks when imported and packed together for retail sale. It is the opinion of this office that the Air + Smart Mask and Active Ventilator is considered a set for tariff purposes.
The Explanatory Notes (EN) which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to GRI 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The set fulfills the requirements listed above. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the Smart Mask imparts the essential character of the set and thus determines the classification.
The applicable subheading for the Air + Smart Mask and Active Ventilator will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8414.59.6560, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8414.59.6560 , HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Adleasia Lonesome via email at
Adleasia.A.Lonsome @cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division