CLA-2-63:OT:RR:NC:N3:351
Mr. Steve Kim
Westpeak International
P.O. Box 1216
Huntington Beach, CA 92647
RE: The tariff classification of a filtered woven face mask and filters from South Korea
Dear Mr. Kim:
In your letter dated May 12, 2020, you requested a tariff classification ruling. Samples of a woven face mask and replacement filters were provided with your request and will be retained.
You describe the sample submitted, Sku #202022, Package "B", consisting of a single face mask with 7 replacement filters as a “Washable Face Mask-Non Surgical Use” designed and intended to be used as a protective face covering. The face mask is made up of two layers of 100 percent cotton woven fabric sewn together and measures approximately 8 x 5 inches. In addition, the mask contains a slip opening to insert a nonwoven disposable replacement filter in between the two layers. The face mask has a metal strip on the top edge which lies on the bridge of the nose to help the mask conform to the contours of the face. The face mask is fastened behind the ears with elastic bands and is adjusted with a plastic cord toggle clip stopper that allows the user to adjust for proper fit. This face mask is sold with seven replacement filters. You state that the replacement filters are made from two layers of non woven, spun bonded fabric, which weighs 35 grams per square meter. The replacement filters have been cut into an oval shape with straight edges that measure approximately 5¾ x 3¾ inches. The face mask and replacement filters may also be imported into the United States under Sku #202021, Package "A" consisting of a single facemask with 3 replacement filters, or Sku #202023, Package "C" consisting of a single facemask with 15 replacement filters.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:
consist of at least two different articles which are prima facie, classifiable in different headings;
consist of products or articles put up together to meet a particular need or carry out a specific activity;
are put up in a manner suitable for sale directly to users without repacking.
The “Washable Facemask-Non Surgical Use” with replacement filters do not qualify as “goods put up for retail sale” because the mask and filters are classifiable in the same subheading. Each item in the set will be classified separately.
The applicable subheading for the facemask, Sku #202021, # 202022 and #202023, will be 6307.90.9875, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other face masks: Other.” The duty rate will be 7 percent ad valorem.
The applicable subheading for the replacement filters included with Sku #202021, # 202022 and #202023 will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” The duty rate will be 7 percent ad valorem.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division