CLA-2-63:OT:RR:NC:N3:351
Mr. Po Kang
Free Country Ltd.
4 Bryant Park
New York, NY 10018
RE: The tariff classification of a filtered face mask bandana and gaiter from China
Dear Mr. Kang:
In your letter dated May 29, 2020, you requested a tariff classification ruling. In lieu of samples, photographs of two items were provided with your request.
Item 1, 7IL1A001/7ILA003, described as a “Free Country® Filtered Face Mask Gaiter,” is designed and intended to be used as a protective face covering. The rectangular shaped, 26 x 13 inch, Face Mask Gaiter is composed of 90 percent polyester and 10 percent spandex knit fabric and features velcro tabs (or snaps) on the ends to secure the gaiter around the neck. The item also features an interior pocket to hold a PM 2.5 replaceable protective filter insert. The Face Mask Gaiter is washable and reusable. At the time of importation into the United States, the item may be entered with and without the protective filter inserts.
Item 2, 7IL1A002/7ILA004, described as a “Free Country® Filtered Face Mask Bandana” is designed and intended to be used as a protective face covering. The Face Mask Bandana is composed of 90 percent polyester and 10 percent spandex knit fabric, is “V” shaped in front when worn and measures approximately 8.5 inches at the top edge; 17 inches in the front length and 7 inches in the back height. The Face Mask Bandana also features elasticized ear loops, an interior pocket to hold a PM 2.5 replaceable protectective filter insert and velcro closures at the center back. The Face Mask Bandana is washable and resusable. At the time of importation into the United States, the item may be entered with and without the protective filter inserts.
The applicable subheading for Item 1, 7IL1A001/7ILA003 and Item 2, 7IL1A002/7ILA004, “Free Country® Filtered Face Mask Gaiter and Bandana” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: 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 7.5 percent ad valorem rate of duty under 9903.88.15, HTSUS; however, exclusions annotated in the March 17, 2020 Federal Register as revised in the May 13, 2020 Federal Register are available for any product that meets the description in the Annex, regardless of whether the importer filed an exclusion request. Section XXII, Chapter 99, Subchapter III, U.S. Note 20(uu) and Annex Enumeration (9), HTSUS, in pertinent part, states:
(uu) The U.S. Trade Representative determined to establish a process by which particular products classified in heading 9903.88.15 and provided for in U.S. notes 20(r) and (s) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.15. See 84 Fed. Reg. 43304 (August 20, 2019), 84 Fed. Reg. 45821 (August 30, 2019), 84 Fed. Reg. 57144 (October 24, 2019) and 85 Fed. Reg. 3741 (January 22, 2020). Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.15 shall not apply to the following particular products, which are provided for in the following enumerated statistical reporting numbers:
(9) Face masks, and particulate facepiece respirators, of textile fabrics (described in statistical reporting number 6307.90.9889).
Based on the pertinent facts, the “Free Country® Filtered Face Mask Gaiter and Bandana” are accurately described and are afforded the exclusion under 9903.88.42, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.42, in addition to subheading 6307.90.9889, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division