CLA-2-84:OT:RR:NC:N1:104

Ryan Pratt
BMW Manufacturing Co., LLC
1400 Highway 101 South
Greer, SC 29651

RE: The tariff classification of a surgical mask production line from Germany.

Dear Mr. Pratt:

In your letter dated April 18, 2020, you requested a tariff classification ruling.

The item under consideration has been identified as the Automated Disposable Surgical Mask Production Line, which produces one or three-layer nonwoven polyester, disposable surgical masks. The fabric is fed into the machine and while advancing through the production line, the fabric is folded, cut, and formed to create the mask. Once the mask is formed, the ear bands are stamped onto the mask, allowing the user to secure the mask onto the face.

The applicable subheading for the Automated Disposable Surgical Mask Production Line, as described above, will be 8449.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Machinery for the manufacture of felt or nonwovens in the piece or shapes…: Other”. The rate of duty will be free.

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 Denise Hopkins at [email protected].


Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division