CLA-2-39:OT:RR:NC:N4:415
Mr. Diego Jair Atahua
Apex Safety Products
Jose Pardo Avenue 1167, Office 305
Lima, 15074
Peru
RE: The tariff classification of plastic earplugs and noise reduction earmuffs from China.
Dear Mr. Atahua:
In your letter dated June 25, 2021, you requested a tariff classification ruling.
Product literature with images was submitted in lieu of samples.
There are two products under consideration, both under the brand name Clute. They are both designed to protect the wearer from harmful or bothersome noise exposure.
The first is described as the “Elite TPR Corded Earplugs,” which are made of a thermoplastic elastomer (TPR) and are designed to be inserted into the ear canal. The plugs have a conical, three-wing design that make them easy to insert and allow them to fit into all ear canals. They have a noise reduction rating (NRR) of 25 decibels. They are fluor green in color and include a polyester textile cord. These earplugs will be sold in one of two packaging options, either in a hygienic box with a fastening clip or in a reusable plastic bag.
The second product under consideration is described as the “Red Hearing Protectors,” model EY2. These noise reduction earmuffs feature polypropylene cups with replaceable synthetic foam pads that allow them to comfortably seal around the wearer’s ear. The earmuffs offer a single number rating (SNR) value of 27 decibels.
As both the “Elite TPR Corded Earplugs” and the “Red Hearing Protectors” would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, 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 3926.90.9985, 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 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division