CLA-2-63:OT:RR:NC:N3:351
Mr. Alexander Kopp
CVS Pharmacy Inc.
One CVS Drive, Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of mouth tape from China
Dear Mr. Kopp:
In your letter dated February 19, 2026, you requested a tariff classification ruling. A sample of the product
was provided to this office and will be retained for training purposes.
Item #479789, described as “MOUTH TAPE,” is a textile adhesive tape designed to be placed over the user’s
mouth while sleeping and intended to gently keep the mouth closed to encourage nasal breathing and support
a calming bedtime routine. The mouth tape comprises a knit fabric that has an adhesive and release paper on
one surface. The adhesive is an acrylate material, and the knit fabric is stated to be composed of 93-95
percent rayon and 3-5 percent spandex and dyed pink. The tape is imported in pre-cut strips in the shape of a
set of lips and features a small opening in the middle, measuring ¾ inches in length by ¼ inch in width, so
the user can breathe. The completed mouth tape measures 3 ¾ inches in length by 1 ½ inches in width and is
sold in a box of 30 pieces.
The applicable subheading for the mouth tape will be 6307.90.9891, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other:
Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division