CLA-2-63:OT:RR:NC:N3:351
Mr. Mark Rave
Ariat International, Inc.
3242 Whipple Rd.
Union City, CA 94587
RE: The tariff classification of a gaiter from China
Dear Mr. Rave:
In your letter dated July 10, 2020, you requested a tariff classification ruling. In lieu of samples, photographs of two items were provided with your request.
Item 1, Style# P23716, described as a “Rebar Gaiter” is a “men’s neck/face gaiter” intended to be used as a non-medical protective face covering. The tubular-shaped, 12 x13 inch, gaiter is composed of 95 percent polyester and 5 percent spandex knit jersey fabric. The front panel features a screenprint of your brand name, “ARIAT,” along with hashmarks. The front and back panels are sewn together to form a tube with ¼ inch flatlock stiching. You state that the face mask includes neither any lining nor elastic bands and that it is held in place on the user’s face by its strechable fabric. The face mask/gaiter is washable and reusable. It will be imported in three colors: Heather Gray, Light Tan and Sage Green.
Item 2, Style# P23904, described as a “Tek Gaiter” is designed as a unisex gaiter and is also intended to be used as a non-medical protective face covering. The tubular-shaped, 12 x 13 inch, gaiter is composed of 95 percent polyester and 5 percent spandex knit jersey fabric. The front panel features a screenprint of your brand name, “ARIAT.” The front and back panels are sewn together to form a tube with ¼ inch flatlock stiching. You state that the face mask does not include any linings nor elastic bands and it is held in place on the user’s face by its strechable fabric. The face mask/gaiter is washable and reusable. It will be imported in four colors: Alloy, Hawaiian Blue, Malbec, and Red Flag.
The applicable subheading for Item 1, Style# P23716, “Rebar Gaiter” and Item 2, Style# P23904, “Tek Gaiter,” described as gaiters will be 6307.90.9875, Harmonized Tariff Schedule of the United States (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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9875, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty under 9903.88.15, HTSUS; however, exclusions annotated in the March 17, 2020 Federal Register as revised in the May 13, 2020 Federal Register are available for any product that meets the description in the Annex, regardless of whether the importer filed an exclusion request. Section XXII, Chapter 99, Subchapter III, U.S. Note 20(uu) and Annex Enumeration (9), HTSUS, in pertinent part, states:
(uu) The U.S. Trade Representative determined to establish a process by which particular products classified in heading 9903.88.15 and provided for in U.S. notes 20(r) and (s) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.15. See 84 Fed. Reg. 43304 (August 20, 2019), 84 Fed. Reg. 45821 (August 30, 2019), 84 Fed. Reg. 57144 (October 24, 2019) and 85 Fed. Reg. 3741 (January 22, 2020). Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.15 shall not apply to the following particular products, which are provided for in the following enumerated statistical reporting numbers:
(9) Face masks, and particulate facepiece respirators, of textile fabrics (described in statistical reporting number 6307.90.9889 prior to July 1, 2020; described in statistical reporting number 6307.90.9845, 6307.90.9850, 6307.90.9870, or 6307.90.9875 effective July 1, 2020)
Based on the pertinent facts, the “Rebar Gaiter” and “Tek Gaiter” are accurately described and are afforded the exclusion under 9903.88.42, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.42, in addition to subheading 6307.90.9875, 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, 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 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