CLA-2-65:OT:RR:NC:N3:358
Mr. David James Scott
Tortle Products
5460 S. Quebec Street
Greenwood Village, CO 80111
RE: The tariff classification of infant headgear from China
Dear Mr. Scott:
In your letter dated April 26, 2021, you requested a tariff classification ruling.
SKU 65911 ELBW, SKU 65901 MP, SKU 65903 P, SKU 65931 Max and SKU 65933 Max are referred to as “Midliner Precision Head Positioners.” They are constructed of 95% cotton, 5% spandex knit fabric. They are designed to improve the head positioning practices for neonates. The headgear supports hospital neuro-protective practices and protocols, and secure respiratory devices and other attachments such as eye shields. They are secured to the head by hook and loop straps and feature polyurethane foam lining and pads.
The applicable subheading for the “Midliner Precision Head Positioners” will be 6505.00.1515, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of cotton, flax or both: Knitted: Of cotton: For babies.” The rate of duty will be 7.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.1515, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.1515, 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, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division