CLA-2-63:OT:RR:NC:N3:351
Mr. Juan Cienfuegos
Southwest Synergistic Solutions, LLC
215 North Center
San Antonio, TX 78202
RE: The tariff classification of a nonwoven disposable face mask from South Korea
Dear Mr. Cienfuegos:
In your letter dated July 28, 2020, you requested a tariff classification ruling. In lieu of samples, photographs and literature of two disposable face masks were provided with your request.
Item 1, SKU # 8809990194926, described as “Baekyak 99” is a unisex nonwoven disposable face mask with antibacterial/antiviral protection that is intended to be used as a non-medical protective covering. The face mask is composed of three layers of nonwoven textile fabric: a nonwoven polypropylene fiber outer layer; a tencel fiber (nano coated with salt, coral powder and tourmaline) middle layer; and a polypropylene fiber inner layer. The 8 x 3 inch face mask features a three dimensional design that when unfolded the front panel covers the mouth and nose; the top panel tapers back above the nose; and the bottom panel cups the chin. The mask also features elastic bands that fasten behind the ears and a polypropylene clad strip on the top edge which lies on the bridge of the nose to help the mask conform to the contours of the face.
Item 2, SKU # 8809990194957, described as “Baekyak 97” is a unisex nonwoven disposable face mask that is intended to be used as a non-medical protective covering. The face mask is composed of three layers of nonwoven textile fabric: a polypropylene fiber outer layer; a PTFE (polytetrafluoroethylene) middle layer; and a polypropylene fiber inner layer. The 8 x 3 inch face mask features a three dimensional design that when unfolded the front panel covers mouth and nose; the top panel tapers back above the nose; and the bottom panel cups the chin. The mask also features elastic bands that fasten behind the ears and a polypropylene clad 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 applicable subheading for Item 1, SKU 8809990194926, described as Baekyak 99, and Item 2, SKU # 8809990194957, described as Baekyak 97, will be 6307.90.9870, 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 disposable.” The rate of duty 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