CLA-2-90:OT:RR:NC:N1:105
Maria Celis
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: The tariff classification of respirator masks imported from Hong Kong
Dear Ms. Celis:
In your letter dated December 7, 2017, on behalf of Louis M. Gerson Co., Inc., you requested a tariff classification ruling. A sample was provided.
The product at issue, identified as the Disposable Respirator (Item no. 0871501B), is described as an air respirator mask that features a head harness and filter pad assembly. The Disposable Respirator is designed to protect a user against airborne contaminants and is recommended for use in paint spray and pesticide applications. The respirator protects a user’s mouth and nose and features two filter cartridges containing U.S.-origin filter pads. While the respirator is marketed as being disposable, you indicate that the filter pads within the cartridge can be easily replaced and the mask reused until the other elements of the mask no longer function.
The applicable subheading for the Disposable Respirator will be 9020.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters; parts and accessories thereof: Other breathing appliances and gas masks. The general rate of duty will be 2.5% ad valorem.
As noted above, you indicate that the Disposable Respirator contains filter pads of U.S. origin. You indicate that the filter pads are manufactured in the United States and subsequently exported to Hong Kong to be incorporated into the finished respirator masks. In your submission you inquire if the imported respirator mask would be eligible for a secondary classification under subheading 9802.00.80, HTSUS.
Subheading 9802.00.80 provides for articles, except goods of heading 9802.00.90 and goods imported under provisions of subchapter XIX of this chapter and goods imported under provisions of subchapter XX, assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. Goods that meet the preceding terms are eligible for a duty allowance wherein the imported good is subject to duty upon the full value of the imported article, less the cost or value of the U.S. components.
All three requirements of subheading 9802.00.80 must be satisfied before a component may receive a duty allowance. Based on the information provided, including an outline of the manufacturing process and samples of the U.S.-origin filter pads and the finished respirator mask into which they are incorporated, it is apparent that the imported respirator masks meet the abovementioned terms of subheading 9802.00.80. As a result, the respirator masks are eligible for a secondary classification under subheading 9802.00.80, and the consequent partial duty exemption, upon compliance with the documentation requirements of Section 10.24 of the Customs Regulations (19 CFR. § 10.24).
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 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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division