CLA-2:OT:RR:NC:N3:351
Ms. Irene Drewey-Branham
Drew's Collection LLC/DBA Unique Facial Mask Plus
9421 Hunters Pond Drive
Tampa, FL 33647
RE: The tariff classification of a face mask with a plastic shield from Ghana and disposable nonwoven filter insert from China
Dear Ms. Drewey-Branham:
In your letter dated October 14, 2020, you requested a tariff classification ruling. You provided samples and photographs of cotton face masks with detachable plastic shields and nonwoven disposable filter inserts for adults and children with your request. The samples will be retained for training purposes.
The item referred to as SKU# 44DAB consists of a single adult pleated face mask with a detachable plastic face shield and a five layer nonwoven disposable filter insert. The face mask is sewn together from two layers of 100 percent cotton woven, dyed, fabric and includes Kente African print trim. Sewn on the upper corners of the inner layer of the face mask are hook and loop tabs used to attach and detach the plastic shield with corresponding tabs on the bottom. In addition, the mask contains a slit opening to insert the included nonwoven disposable filter in between the two layers. The face mask also features an aluminum strip inserted under the Kente African print trim on the top edge which lies on the bridge of the nose to help the mask conform to the contours of the face and adjustable elastic ear bands with sliding plastic toggles that allow the user to secure the mask to the face and adjust for proper fit. The face mask measures 8 ¾ x 6 inches when completely assembled with the plastic shield and 8 ¾ x 2 ¾ inches when the face mask is used without the plastic shield. The item is hand washable and reusable. The face mask and detachable plastic shield are manufactured in Ghana and the nonwoven disposable filter is made in China. These items are packaged and exported together from Ghana. This item is also imported in children’s sizes under SKU# 44ACR.
The item referred to as “SKU# 70DAR” consists of a single adult duck face mask with a detachable plastic face shield and a five layer nonwoven disposable filter insert. The face mask is sewn together from two layers of 100 percent cotton woven, dyed, fabric and includes Kente African print trim. Sewn on the upper corners of the inner layer of the face mask are hook and loop tabs used to attach and detach the plastic shield with corresponding tabs on the bottom. In addition, the mask contains a slit opening to insert the included nonwoven disposable filter in between the two layers. The face mask also features an aluminum strip inserted under the Kente African print trim on the top edge which lies on the bridge of the nose to help the mask conform to the contours of the face and adjustable elastic ear bands with sliding plastic toggles that allow the user to secure the mask to the face and adjust for proper fit. The face mask measures 8 ¾ x 6 inches when completely assembled with the plastic shield and 8 ¾ x 2 ¾ inches when the face mask is used without the plastic shield. The item is hand washable and reusable. The face mask and detachable plastic shield are manufactured in Ghana and the nonwoven disposable filter is made in China. These items are packaged and exported together from Ghana. This item is also imported in children’s sizes under SKU# 44DCB.
Both styles of adult and children face masks with shields are considered composite goods made of textile and plastic. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 3 provides for classification of composite goods. GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. In our opinion, it is the textile face mask which provides the essential character of the article.
The applicable subheading for SKU# 44DAB, SKU# 70DAR, SKU# 44ACR, SKU# 44DCB, described as adult and children face masks with detachable plastic shields, 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 replacement filters 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. 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.
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