CLA-2-63:OT:RR:NC:N3:351
Ms. Wanda Yam
Infinite Seasonal Limited
Heng Fung Industrial Building Phrase 1
2G Hok Yuen Street, Unit D106, 11/F
Hunghom, Hong Kong
Kowloon, China
RE: The tariff classification of Christmas face masks from China
Dear Ms. Yam:
In your letter dated September 8, 2020, you requested a tariff classification ruling. In lieu of samples, photographs of three items were provided with your request.
Item 2118185A8, described as a “Christmas Face Covering,” is designed and intended to be used during the Christmas holiday season as a fashionable, non-medical, face mask. The face mask is composed of two layers of 80 percent polyester and 20 percent cotton woven fabric. The pleated 8 x 4.5 inch face mask features a solid red outer layer with white accent bands along the top and bottom edges; a 3-D holly accent composed of a red polyester pompom and two green felt leaves on the top left corner; and elastic bands that fasten behind the ears. The face mask does not have an interior pocket for a filter insert. It is not washable, but is reusable.
Item 2118186B8, described as a “Christmas Face Mask,” is designed and intended to be used during the Christmas holiday season as a fashionable, non-medical, face mask. The face mask is composed of two layers of woven textile fabrics: an 80 percent polyester and 20 percent cotton inner layer and a 100 percent polyester Red Stewart tartan plaid outer layer. The 8 x 4 inch pleated face mask features white plush trim on both sides and sewn-in elastic bands that fasten behind the ears. The face mask does not have an interior pocket for a filter insert. It is not washable, but is reusable.
Item 2118263B5, described as a “Contoured Christmas Face Mask,” is designed and intended to be used during the Christmas holiday season as a fashionable, non-medical, face mask. The face mask is composed of two layers of 80 percent polyester and 20 percent cotton woven fabric. The outer layer is dyed blue and printed with snowmen, candy canes and snowflakes. The 8.5 x 5.75 inch face mask features sewn-in elastic bands that fasten behind the ears. The face mask does not have an interior pocket for a filter insert. It is not washable, but is reusable.
The applicable subheading for items 2118185A8, 2118186B8 and 2118263B5 will be 6307.90.9875, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Face masks, including respirators without replaceable filters: Other face masks: 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 6307.90.9875, 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 prior to July 1, 2020; described in statistical reporting number 6307.90.9845, 6307.90.9850, 6307.90.9870, or 6307.90.9875 effective July 1, 2020)
Based on the pertinent facts, these face masks 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 6307.90.9875, 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