CLA-2-42:OT:RR:NC:N3:353
Ms. Shari Fiveash
Hugger Glove Company
4413 Shagbark Court
Lexington, Kentuckey 40515
RE: The tariff classification of face masks from Pakistan.
Dear Ms. Fiveash:
In your letter dated September 15, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Style X-Protector (AXP) Face Mask is made of approximately 70 percent leather and 30 percent knit neoprene textile fabric. The face mask is constructed of leather except for the knit neoprene textile fabric portion that covers the mouth and nose and features air vents to facilitate breathing; there is a hook and loop closure at the back.
Style Ultra Defender (AUD) Face Mask is made of approximately 70 percent knit neoprene textile fabric and 30 percent leather. The face mask is constructed of knit neoprene fabric with the exception of the leather portion that covers the nose and mouth and features air vents to facilitate breathing; there is a hook and loop closure at the back.
Styles X-Protector (AXP) and Ultra Defender (AUD) are face masks that are designed to be worn with or without a helmet, and protect one from the elements while riding motorized vehicles or at outdoor sporting events.
The applicable subheading for the Style X-Protector will be 4203.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories, of leather or composition leather: Other clothing accessories: Other." The rate of duty will be Free.
The applicable subheading for the Style Ultra defender (AUD) will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The textile category designation is 659.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division