CLA-2-63:OT:RR:NC:N3:351
Mr. Jakob Baller
Global Knits Corporation
20110 Auger Ave.
Corcoran, MN 55340
RE: The tariff classification of a knit face mask from Hong Kong and a filter from China.
Dear Mr. Baller:
In your letter dated June 16, 2020, you requested a tariff classification ruling. In lieu of samples, photographs of a knitted face mask and filter were provided with your request.
You state the “Knit Mask style Nano #1” is designed and intended to be used as a protective face covering. The knit face mask is composed of 91 percent polyester and 9 percent spandex knit fabric and measures aproximately 6.5 x 5.5 inches. The entire face mask including the earloops on both sides is knit to shape in Hong Kong. The earloops are used to secure the mask to the face. You state the item also features an interior pocket for a replaceable protective filter insert sold with the face mask. The disposable filter insert, style #5603939000, has five layers consisting of a nonwoven spun bonded polyester for the first and fifth layer, meltblown polypropylene for the second and fourth layer and a nonwoven spun bonded polyester with activated carbon for the third layer. The filter has been cut into an oval shape with straight sides that measures approximately 4.7 x 3.1 inches. The filter weighs 1.54 grams and is manufactured in China. The face mask and filter will be imported together into the United States.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:
consist of at least two different articles which are prima facie, classifiable in different headings;
consist of products or articles put up together to meet a particular need or carry out a specific activity;
are put up in a manner suitable for sale directly to users without repacking.
The “Knit Mask, Nano #1” with disposable filter insert does not qualify as “goods put up for retail sale” because the mask and filter are classifiable in the same subheading. Each item in the set will be classified separately.
You have suggested that the face mask and disposable filter insert should be classified under 6307.90.9889, HTSUS; however, the suggested classification is no longer valid as of midnight June 30, 2020. The U.S. International Trade Commission issued Revision 14 effective July 1, 2020, to the Harmonized Tariff Schedule of the United States (HTSUS). Revision 14 added statistical reporting numbers for face masks and changed subheading 6307.90.9889 to subheading 6307.90.9891 for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.”
The applicable subheading for the face mask, style Nano #1, will be 6307.90.9875, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other face masks: Other.” The duty rate will be 7 percent ad valorem.
The applicable subheading for the disposable filter insert, style #5603939000, will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” The duty rate will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty under 9903.88.15, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
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