CLA-2-63:OT:RR:NC:N3:351
Mr. Jon Lowry
JPLowry, LLC
7965 S Roslyn Way
Centennial, CO 80112
RE: The tariff classification of a cotton woven face mask from Pakistan
Dear Mr. Lowry:
In your letter dated July 17, 2020, you requested a tariff classification ruling. In lieu of samples, photographs of a cotton woven face mask were provided with your request.
You state that the unisex cotton woven face mask is intended to be used as a non-medical protective face covering. The face mask is composed of three layers of woven textile fabrics: a 100 percent cotton outer layer; a 100 percent manmade fiber middle layer; and a 100 percent silk inner layer. The 8 x 7 inch face mask features an interior pocket for optional filter inserts, elastic bands that fasten behind the ears and a metal strip on the top edge which lies on the bridge of the nose to help the mask conform to the contours of the face. The mask is washable and reusable. It will be imported without the filter inserts and comes in four colors: white, blue, red, and yellow. The SKU # will be delineated by the color of the face mask: SKU # 3-A-W (white), #3-A-B (blue), #3-A-R (red), and #3-A-Y (yellow).
The applicable subheading for the cotton woven face masks, SKU # 3-A-W, # 3-A-B, # 3-A-R, and # 3-A-Y, 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.
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